DAWSON, Judge:
Respondent determined a deficiency in the Federal estate tax of petitioner in the amount of $10,609.25. All other adjustments having been conceded by the petitioner, the sole issue remaining for decision is whether two judgments of record held by Frank Hagenlocher should be included in his gross estate.
FINDINGS OF FACT
The stipulated facts are hereby found accordingly.
Frank Hagenlocher (hereinafter sometimes referred...
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