Respondent has determined a deficiency in estate tax in the amount of $5,285.90.
Although the full amount of the deficiency was placed in issue in the petition, specific error was not raised as to certain of the item adjustments and they were not discussed at the hearing or on briefs and are accordingly deemed conceded.
By amended petition petitioner claims an overpayment of estate tax on the ground that in determining the marital deduction as allowed by section...
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