United States Tax Court.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge:
Respondent determined a deficiency in petitioner's estate tax of $1,801,053.
After concessions, the sole issue for decision is whether the fair market value of 184 shares of Green Light Chemical Co., Inc., owned by Emily F. Klauss (decedent) on February 1, 1993, was $1,810,000, as petitioner contends; $2,713,000, as respondent contends; or some...
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