The Commissioner determined a deficiency in the petitioner's income tax for the calendar year 1947 in the amount of $3,313.90. Subsequent to the filing of the original petition to contest this determination and in which it claimed a refund for an overpayment of income tax for that year in the amount of $264.19, the petitioner paid the deficiency with interest in the aggregate amount of $4,560.48. The only issue for decision is whether or not the patrimony tax (and the 35...
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