OPINION.
RAUM, Judge:
The respondent determined a deficiency of $35,213.19 in estate tax of the estate of Lina Joachim, hereinafter referred to as the decedent. The issue is whether the amount of $168,361.80, which represented the sole asset in her estate, was exempt from tax under section 863 (b) of the Internal Revenue Code, as moneys deposited with a bank by "or for" the decedent. All of the facts have been stipulated and are hereby found accordingly...
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