The Commissioner determined a deficiency in estate tax in respect of a nonresident alien in the amount of $73,244.57. The questions for decision are: (1) Whether the proceeds of the sale of securities owed to the decedent by his stockbrokers at the time of his death qualify for exclusion from his gross estate as "moneys deposited * * * by or for" decedent under section 2105 of the Internal Revenue Code of 1954; and (2) whether certain stock and money owed to him by an American...
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