This proceeding is for the redetermination of a deficiency in estate tax in the amount of $13,992.56. Petitioner alleges that the respondent erred in including in the decedent's gross estate the assets of a trust created by the decedent in 1930.
FINDINGS OF FACT.
Petitioner Paul M. Rosenwasser, is a resident of Cleveland, Ohio. The estate tax return here involved was filed with the collector of internal revenue for the eighteenth district of Ohio, at Cleveland...
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