OPINION
EKMAN, Judge:
Respondent determined a deficiency of $51,687 in petitioner's Federal estate tax. Concessions having been made by the parties, the sole issue remaining for decision is whether the date of death value of homestead property owned by decedent should be reduced or discounted on account of the homestead rights of decedent's surviving spouse.
All of the facts have been stipulated and are so found...
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