OPINION.
HARRON, Judge.
The facts in this proceeding have been submitted under an agreed statement of facts and the stipulation is incorporated herein by reference.
The respondent originally determined a deficiency in estate tax in the amount of $8,337.98. At the hearing in this proceeding, respondent submitted a recomputation of the deficiency, under which he now asserts that there is a deficiency in the amount of $1,693.30 only.
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