OPINION.
HARRON, Judge:
The respondent determined a deficiency in estate tax in the amount of $5,720.18. The petitioner agrees with some adjustments made by the respondent. The respondent agrees that the petitioner is entitled to a further deduction for attorneys' fees and costs. Effect will be given to these agreements of the parties under Rule 50.
The only question to be decided is whether property given to the decedent in 1946, consisting...
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