The respondent determined a deficiency of $2,633.87 in the estate tax liability of the estate of George Rice, deceased. The petitioners claim an overassessment of $832.08, plus an additional credit of $2,778.11 for state taxes paid to the State of New York, or a total overassessment of $3,610.19.
The sole issue is the proper amount of deduction allowable for property previously taxed, under the provisions of section 812 (c), Internal Revenue Code, as amended by section...
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