Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined a deficiency of $34,124.89 in petitioner's Federal estate tax. He later amended his answer to increase the deficiency to $39,268.34. After concessions, the sole issue for determination is the fair market value of decedent's Steamboat Springs Ranch at the date of his death.
Findings of Fact
Some of the facts have been stipulated and are found accordingly. The stipulation...
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