Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in the Federal estate tax of the Estate of Frank H. Nelson, Decedent, Scott Romine and Mary L. Romine, Co-Executors, in the amount of $16,832.47. Some of the issues raised by the pleadings have been disposed of by the parties, leaving for our decision only the fair market value on September 27, 1975, of 160 acres of Illinois farmland owned by decedent at the date of...
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