Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in estate tax in the amount of $36,431.33. The issues for decision are whether the Commissioner erred by including the following amounts in the decedent's gross estate: (a) $2,629.68, representing cash contained in a safe deposit box at the time of the decedent's death; (b) $27,967.01, the balance at the time of the decedent's death in six different savings accounts and banks in the...
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