Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency of $265,607.86 in petitioner's Federal estate tax. Other issues having been settled by the parties, the only issue remaining for decision is the value, as of the date of decedent's death, of a tract of unimproved real estate located in Westport, Connecticut.
Findings of Fact
Decedent, Emilie K. Jennings, a resident of Westport, Connecticut, died...
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