Memorandum Opinion
LEMIRE, Judge:
The Commissioner determined a deficiency in estate tax of $2,292.85. The deficiency resulted in part from the inclusion in the gross estate of the value of two pieces of real estate described as the west one-half of lot 4, block 63, and part of lot 7, block 49, situated in Beatrice, Nebraska. The decedent executed a quitclaim deed on May 21, 1938, purporting to convey that...
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