Memorandum Findings of Fact and Opinion
IRWIN, Judge:
By letter dated June 10, 1977, respondent determined a deficiency of $50,455.51 in petitioner's Federal estate tax. The sole issue for our decision is the date of death value of corporate stock.
Findings of Fact
Some of the facts have been stipulated and are found accordingly. The stipulation of facts together with exhibits attached thereto are incorporated herein by this reference....
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