WILES, Judge:
Respondent determined a deficiency in decedent's Federal estate tax in the amount of $225,818. After concessions, the sole issue for decision is whether the decedent's ranch qualifies for a special use valuation under section 2032A.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
Flora J. Abell (hereinafter decedent...
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