OPINION.
OPPER, Judge:
What we have before us is an income tax deficiency of $3,912.59 for 1943 resulting from a 1942 transaction. The facts have all been agreed upon and are hereby found accordingly. Petitioner's return was filed with the collector of internal revenue for the fourteenth New York district.
Petitioner's father died prior to April 2, 1942, on which date his will was admitted to probate. It included the following provision:<...
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