Memorandum Finds of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioner's estate tax in the amount of $79,329.98. After concessions made by petitioner, the only issue remaining for decision is the fair market value at the date of decedent's death of 2,480 acres of farm and ranch land in Perkins County, South Dakota, owned by decedent at the time of his death. Petitioner reported the value on the estate tax return to be $131...
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