Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in estate tax of $32,637.26.
The question for decision is whether the Commissioner properly disallowed certain deductions for claims against the estate.
Findings of Fact
The stipulated facts are so found and the stipulation together with the pertinent exhibits are included herein by this reference.
Alexander Tutundgy (hereafter...
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