Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This proceeding involves a deficiency of $1,490.05 in estate tax. The issues are the value on July 23, 1941, of 350 shares of stock of the Harley-Davidson Motor Co. and whether petitioner may deduct from gross estate an additional amount for attorneys' and administrator's fees.
Findings of Fact
The petitioner is the administrator of the estate of Katharine H. Daily, who died on July...
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