This case involves estate tax. Deficiency was determined in the amount of $52,153.73. The petitioner contends that there has been overpayment in the amount of approximately $5,286.17. The only questions remaining for our consideration, after settlement of a valuation question by stipulation, is whether there should be included in gross estate the value of property subject to the decedent's general power of appointment, under section 811 (f) of the Internal Revenue Code, as...
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