Memorandum Findings of Fact and Opinion
GERBER, Judge:
Respondent determined a $449,920 estate tax deficiency which is largely attributable to the valuation of 2,148 shares in a one-bank holding company as of April 18, 1983, the date of decedent's death. In this opinion we determine the fair market value of those shares.
Findings of Fact
The parties stipulated facts and exhibits which are incorporated by this reference. Decedent, Gladys...
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