Memorandum Findings of Fact and Opinion
GERBER, Judge:
Respondent determined a $215,312.34 deficiency in Federal estate tax. The parties have settled all issues but one concerning the value of decedent's one-fifth interest in certain real property. More specifically, the remaining controversy concerns the discounts, if any, attributable to minority ownership and transfer restrictions on decedent's interest in the realty.
Findings of Fact
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