Respondent has determined a deficiency in an estate tax in the amount of $99,047.60. Petitioner now concedes that the respondent has properly included in the value of the gross estate annuity and "insurance" policies having a value of $161,000.
The issue to be decided relates to other annuity policies and to the interest of a survivor annuitant in the policies, the value of which has been determined by the respondent to have been, at the date of death, $200,672, which...
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