Memorandum Opinion
MULRONEY, Judge:
The respondent determined a deficiency in petitioner's estate tax in the amount of $10,213.52. The issue is whether the value of trust assets should be included in decedent's gross estate.
All of the facts have been stipulated and they are found accordingly.
George F. Price, decedent herein, died December 17, 1957, and his estate is being probated in the Surrogate's Court of Nassau County, New York. His...
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