Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency of $252,433.25 in petitioner's Federal estate tax. The only issue for decision is the value on April 22, 1971, the date of decedent's death, of an undivided one-quarter interest in The DC Ranch Company, a partnership, the principal asset of which was unimproved real estate located near Scottsdale, Arizona.
Findings of Fact
Decedent, Goldie C....
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.