Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in petitioner's Federal estate tax in the amount of $115,601. After concessions, the issues for decision are the fair market value of common and Class B preferred stock in Cascade Olympic Corporation on the alternate valuation date of March 3, 1980, and whether certain corporate stock characterized by the Commissioner as community property was the separate property...
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