Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioner's estate tax in the amount of $22,852.72. Petitioner does not contest adjustments to the valuation of certain securities and to the deduction for funeral expenses. We are faced with one issue: Were the decedent's transfers of interest in realty and his relinquishment of indebtedness to his sons and daughters-in-law within three years prior to his death...
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