Memorandum Findings of Fact and Opinion
CLAPP, Judge.
Respondent determined a deficiency of $96,930 in petitioner's Federal estate tax. After concessions by the parties, the issue for decision is the fair market value of various oil and gas mineral interest properties included in decedent's gross estate.
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect on the date of decedent's death, and all Rule references...
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