BRUCE, Judge:
Respondent determined a deficiency in the estate tax of the petitioner in the amount of $5,247.03. The sole issue is whether the Court has jurisdiction to redetermine the deficiency. The parties have stipulated that if the Court has jurisdiction, the amount of the deficiency in petitioner's tax is $2,655.04.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulated facts and the exhibits attached to the stipulation...
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