Memorandum Findings of Fact and Opinion
SWIFT, Judge:
In a statutory notice dated February 22, 1983, respondent determined a deficiency of $260,293 in petitioner's Federal estate tax liability.
Following concessions by the parties, the issues remaining for decision pertain to the fair market value of various parcels of real estate located near Casper, Wyoming, on June 15, 1979, the date of decedent...
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