Memorandum Findings of Fact and Opinion
The respondent has determined a gross deficiency in federal estate tax in the amount of $714,494.11 and a net deficiency of $588,890.18 upon allowing "additional credit for state death taxes allowable if substantiated" in the amount of $125,603.93.
After the concession of a minor issue by respondent and the agreement of both parties that the issue concerning the amount of additional expense of administration will be...
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