Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent determined a deficiency in the petitioner's estate tax in the amount of $450,866.94.
The sole issue for decision is what was the fair market value of 428.708 acres of land on November 17, 1956.
Findings of Fact
Some of the facts have been stipulated and are hereby found as stipulated.
The decedent S. Glen Vinson died on November 17, 1956. A Federal estate tax...
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