This proceeding involves an estate tax deficiency in the amount of $27,960.83. Petitioners claim an overpayment of $7,327. The contested issue is whether certain property, i. e., securities standing in the name of decedent's wife at his death, and the personal residence of decedent and his wife, the deed to which was taken in the wife's name, was community property includible in decedent's gross estate for estate tax purposes, or was the separate property of the wife. By...
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