The Commissioner determined a deficiency of $8,599.92 in estate tax, part of which resulted from the inclusion in the gross estate of the commuted value of an instrument executed by the decedent's daughter on July 5, 1933. The petitioner assigns that action as error.
FINDINGS OF FACT.
The petitioner is the executor under the will of the decedent, who died on November 16, 1941. He was then ninety-six years of age and was survived by two daughters. The petitioner...
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