Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined an estate tax deficiency of $435,015.33 against petitioner. The two contested adjustments to the net estate raise these questions: (1) Whether the value of 233,300 shares of the capital stock of the Maljamar Oil and Gas Corporation is includible in decedent's gross estate; and (2) whether petitioner is entitled to deduction from the gross estate of a claimed debt of $9,789.63. Some...
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