Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency in the estate tax of petitioner's decedent in the amount of $9,932.71. After concession of various issues raised by the deficiency notice, the sole issue remaining is whether respondent properly disallowed one-half of the amount on deposit in a joint and survivorship bank account in the names of decedent, his wife...
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