GOFFE, Judge:
The Commissioner determined a deficiency in petitioner's Federal estate tax in the amount of $34,814.42.
After concessions by petitioner, the sole issue remaining for decision is whether petitioner is entitled to value real property in the decedent's estate at its special use value pursuant to section 2032A.
FINDINGS OF FACT
Some of the facts of this case have been stipulated and are so found...
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