MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge:
Respondent determined a deficiency of $101,192 in the Federal estate tax of the Estate of Lewis S. Thompson, III (petitioner).
After a concession by petitioner, the issues for decision are as follows:
(1) Whether petitioner is entitled to value certain real property owned by Lewis S. Thompson, III, (decedent), at the time of his death pursuant to the special use valuation provisions of...
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