Memorandum Opinion
BLACK, Judge:
The Commissioner has determined a deficiency in income tax against the estate of E. M. M. Anketell, deceased, for the year 1940 of $1,943.17. The deficiency is due to four adjustments made by the Commissioner in the return of the taxpayer filed for the year 1940 by the administrator of the estate. The principal one of these adjustments and the only one in controversy is adjustment (a) by which the Commissioner added to the...
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