The Commissioner has determined a deficiency in estate taxes in the amount of $30,526.86. The decedent was a nonresident alien. The deficiency is due principally to the inclusion in the gross estate by the respondent of the total value of shares of stock situated in the United States and comprising the community property of the decedent and his surviving spouse on the date of his death.
The issues presented for decision are:
(1) To what extent is the community...
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