The Commissioner determined a deficiency in estate tax in the amount of $10,630.77. Certain adjustments are not contested. The sole issue is whether the entire value of securities transferred in 1945 by the decedent and his wife from themselves as tenants by the entireties to themselves individually in equal shares is includible in the estate of the deceased husband, or merely one-half.
FINDINGS OF FACT.
All the facts have been stipulated and are so found...
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