Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency in the estate tax of petitioner in the amount of $1,426.27. The only issue presented is whether petitioner's decedent, Howard J. Murphy, owned 280 shares of Murphy, Inc., stock at the time of his death as determined by respondent or whether he owned at that time only 226 shares as reported in the estate tax return.
Findings of Fact
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