MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge:
Respondent determined a deficiency of $760,515 in the Federal estate tax of the estate of Mrs. Etta H. Weinberg, herein referred to as the decedent. After concessions by the parties, the sole issue for decision is the fair market value of a limited partnership interest over which the decedent had a general power of appointment on the date of her death.
Throughout this opinion, all section references...
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