Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in the estate tax of the Estate of Robert M. Hall, deceased, Helen S. Hall, administrator, in the amount of $110,526.33.
Some of the issues raised by the pleadings have been disposed of by agreement of the parties, leaving for our decision only the value, if any, at which 7,000 shares of Merck & Co. stock should be included in the gross estate where this...
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