Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent determined a deficiency in petitioner's estate tax in the amount of $56,314.43. Petitioner claims an overpayment in the amount of $2,442.62.
The issues which remain for decision after certain concessions are as follows:
(1) What the fair market value of 25,000 shares of Heinold Elevator Company, Inc., stock was at the date of decedent's death;
(2) Whether these shares...
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