WITHEY, Judge:
A deficiency has been determined by the Commissioner in the estate tax of the Estate of Hattie L. McNary in the amount of $1,798.45.
The issues to be decided are (1) whether respondent has erred in valuing securities in the estate which were traded on the over-the-counter market on the basis of the average of the means of the quoted bona fide bid and ask prices and (2) whether the value of such stocks selling ex-dividend on the valuation...
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