The respondent determined a deficiency in Federal estate tax in the amount of $13,097.96, based upon the inclusion in evaluating the decedent's gross estate, of certain items owned by the decedent, a nonresident alien not engaged in business in the United States.
The questions presented are as follows:
1. In determining the value of the decedent's interest in the estate of her grandfather for estate tax purposes, is the petitioner entitled to exclude from...
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