Memorandum Opinion
MULRONEY, Judge:
Respondent determined a deficiency in estate tax in the amount of $1,707.46.
After a concession by petitioner, the only issue is whether the respondent properly valued, for estate tax purposes, the shares of certain open-end investment companies, commonly known as mutual funds shares.
All of the facts were stipulated and they are so found.
The petitioner is Estate of Lovina R. York, Deceased, Stanley...
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