Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $82,992 in the Federal estate tax of the estate of Margaret A. Jann. After concessions, the issue for decision is the value for estate tax purposes of 334.84 shares of the common stock of American Coil Spring Company.
All section references are to the Internal Revenue Code as amended and in effect as of the...
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