Memorandum Findings of Fact and Opinion
SWIFT, Judge:
Respondent determined a deficiency of $20,907 in the Federal estate tax liability of the estate of decedent, Manuel Stanton. The sole issue for decision is the date-of-death value of residential property.
Findings of Fact
Some of the facts have been stipulated and are so found. Decedent died on December 23, 1983, a resident of Los Angeles, California.
Included in decedent's estate...
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