MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge:
Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $266,970. Petitioner is the Estate of George A. Lehmann (decedent). The issue for decision is whether petitioner correctly valued the partnership interests in LKB Associates for purposes of decedent's gross estate.
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect...
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