Memorandum Findings of Fact and Opinion
HAMBLEN, Judge:
Respondent determined a deficiency of $36,046.71 in petitioner's Federal estate tax. After concessions, the issues for decision are:
(1) Whether the decedent's one-half undivided interests in three parcels of real property and certain personal property should be valued at one-half the fair market value of such properties or at some discount thereto.
(2)...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
