Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $5,595,018 in the Federal estate tax of petitioner. After concessions by the parties, the sole issue for decision is the date-of-death value of voting trust certificates representing decedent's beneficial interest in stock of a closely-held corporation.
Findings of Fact
Some of the facts have been stipulated and are so found.
Madeline F....
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