This case involves a deficiency in Federal estate tax determined by the respondent in the amount of $16,435.01. The case was submitted on documentary evidence and oral testimony.
The question presented is whether decedent's wife, as surviving joint tenant with decedent, in a community property state, made any contributions to the property jointly owned at the time of decedent's death, which contributions should be excluded from the gross estate of the decedent under...
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