Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in the gift tax of each of petitioners for the year 1959 in the amount of $12,795.
The only issue for decision is the fair market value on December 30, 1959, of 2,860 shares of capital stock of the Bardahl manufacturing Company.
Findings of Fact
Some of the facts have been stipulated and are...
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