Petitioner contests a deficiency in estate tax in the amount of $1,267.86. Some of the adjustments made by the respondent are conceded to be proper. The sole question is: What portion, if any, of the aggregate amount on deposit in four California banks in accounts carried jointly in the name of decedent and his wife, is includible in his gross estate, the wife, three days before his death, having withdrawn all of the funds?
FINDINGS OF FACT.
Decedent, a...
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