Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent has determined that there is a deficiency in estate tax in the amount of $23,251.55. The respondent agrees that under Section 81.9 of Regulations 105, the petitioner is entitled to receive credit for State inheritance or estate tax paid with respect to the estate of the decedent upon submission of evidence of payment of the tax imposed by a State.
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