Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency in the estate tax of Adelia E. Brown in the amount of $46,177.63.
The sole issue for decision is what was the fair market value of 619 acres of land on May 13, 1962.
Findings of Fact
The decedent, Adelia E. Brown, died on May 13, 1962. A Federal estate tax return (Form 706) was timely filed on March 16, 1963, with the district director of internal...
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