This proceeding involves an estate tax deficiency of $1,957.64. The parties have now conceded certain minor issues, and only two remain for decision. The first is whether the full value, or only one-half, of certain corporate stock, a partnership interest, and other miscellaneous properties held in the decedent's sole name, and of real properties, bonds, mortgages, and bank accounts held in the joint names of decedent and his widow, is includible in the gross estate. The...
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