Respondent has determined herein a deficiency of $29,016.86 in estate tax liability. Petitioner alleges that respondent erred in this determination and claims an overpayment because of respondent's failure to allow as deductions certain expenses of administration.
The question presented by the determination of the deficiency and petitioner's principal allegation of error is whether petitioner is entitled, under section 812 (d) of the Internal Revenue Code, as amended...
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