Memorandum Opinion
OPPER, Judge:
The estate taxes determined to be due in the deficiency notice amount to $31,840.25. In addition, by amendment to answer, respondent seeks an increase in the deficiency of $3,978.60. Petitioner claims an overpayment of $2,677.94.
Petitioner having conceded an issue with respect to income accrued at decedent's death, the primary remaining question is whether a claim to income of property of decedent's deceased wife...
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