Respondent determined a deficiency in estate tax in the amount of $43,164.66. The deficiency is the result of two adjustments made by respondent in the value of decedent's gross estate as reported in the estate tax return, one of which is not contested. The sole question is, Did the respondent err in his determination that the value of the trust corpus at the date of decedent's death may not be reduced by the face amount of "certificates of indebtedness" issued, in arriving...
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