Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in Federal estate tax against petitioner in the amount of $3,208.66. The issues to be decided are the fair market value of a farm included in the gross estate and the includability of petitioner's interest in crops growing on decedent's farm at the date of death which were harvested shortly thereafter.
Findings of Fact
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