MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge:
Respondent determined a $635,018.85 deficiency in the estate tax of the Estate of William G. Adams, Jr. (decedent). After concessions, the sole issue for decision is whether the fair market value of decedent's 61.59-percent interest in Waddell Sluder Adams & Co., Inc. (WSA), on September 28, 1995, was $1,746,000, as respondent determined, or $920,800, as the estate contends. We hold that it was ...
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