Respondent determined a deficiency in estate tax in the amount of $1,029.32. Some of the adjustments have been conceded, but petitioners claim an overpayment of tax. The only issue is the amount of the deduction which is properly allowable to petitioners under section 812 (c) of the Internal Revenue Code for property previously taxed.
The estate tax return was filed with the collector for the third district of New York.
FINDINGS OF FACT.
James Miller...
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