Memorandum Findings of Fact and Opinion
PARKER, Judge:
Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $150,291.07. After numerous concessions, as set out in the parties' stipulation of facts, the sole issue for decision is the fair market value of a tract of real estate (hereinafter referred to as "the Hillebrandt farm") at the date of decedent's death.
Findings of Fact
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