This case involves estate tax liability. Decedent died on December 9, 1939. The respondent determined a deficiency in the amount of $30,796.79. Petitioner claims that there was an overassessment of $14,864.38.
The issues remaining for our consideration are as follows:
(1) As of the date of the decedent's death, to what extent, if any, did decedent's wife have an interest in her husband's one-quarter share in the partnership known as Awrey Bakeries?
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