Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $94,800.21 in petitioner's Federal estate tax. At issue is the fair market value at the date of the decedent's death of four parcels of real estate.
Findings of Fact
Some of the facts have been stipulated, and the facts set forth in the stipulation are incorporated in our findings by this reference. Frank Fittl (decedent) died on November 4, 1980...
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