Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $135,295.51 in petitioner's Federal estate tax. Other issues having been settled, the only ones remaining for decision are as follows:
1. What was the fair market value on September 7, 1970, the date of decedent's death, of the Morris Building of Joliet, an
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