Memorandum Findings of Fact and Opinion
This is a proceeding for the redetermination of a deficiency in estate tax in the amount of $200.84.
The main issue involves the fair market value to be ascribed to 484 shares of stock held by petitioner's decedent on the date of his death.
There was a secondary issue relative to the expenses connected with this proceeding which has now been settled by stipulation.
Findings of Fact
The portions...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.