OPINION.
MURDOCK, Judge:
The Commissioner determined a deficiency of $13,099.04 in income tax of the estate of this decedent for the calendar year 1944. The facts have been submitted by agreement of the parties.
The decedent died on November 4, 1943, and the petitioner is his estate. The return for the estate for 1944 was filed with the collector of internal revenue for the third district of New York...
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