RAUM, Judge:
The Commissioner determined a deficiency in Federal estate taxes against the Estate of Frances E. Wherry Maddox in the amount of $300,900.
The decedent held a minority (35.5-percent) interest in an incorporated family farm. After certain concessions, the remaining issue is whether a 30-percent discount, otherwise applicable in determining the "fair market value" of the decedent's minority interest in the incorporated farm, is also applicable...
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