OPINION.
ARUNDELL, Judge:
The respondent determined a deficiency in estate tax in the amount of $41,204.22. The parties have stipulated that only the amount of $698.29 is in controversy. That amount results from the respondent's inclusion in the gross estate of interest on United States savings bonds, Series G, computed for the period between the last interest payment date before the date of death and the date of death. The propriety of such inclusion...
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