OPINION.
MURDOCK, Judge:
The Commissioner determined a deficiency of $30,263.42 in estate tax. One error assigned was settled by stipulation. The other is that "The respondent erroneously included for Federal estate tax purposes insurance and transfers in the gross estate as property of decedent at date of death in the amount of $105,622.87." The case was submitted upon a stipulation of facts which is adopted as the findings of fact.
Louis...
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