Memorandum Findings of Fact and Opinion
CLAPP, Judge:
Respondent determined a deficiency of $65,015 in decedent's Federal gift tax for 1982, and a deficiency in petitioner's Federal estate tax of $240,271.
After concessions by the parties, including resolution of the estate tax deficiency, the issue for decision is whether, as a result of a sale and redemption of the stock of a closely held corporation on or about July 1, 1982, Shirley A. Bruce made...
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