Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in the Federal estate tax due from the Estate of J.S.A. Spicer in the amount of $68,498.67. The only issue before the Court is the value of decedent's interest in property known as the Spicer ranch at the date of decedent's death.
Findings of Fact
Some facts have been stipulated and are so found.
Petitioner, Robert L. Spicer, was administrator...
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