FAY, Judge:
Respondent determined deficiencies in petitioner's estate tax of $4,449.39. Concessions having been made, the only issue to be decided is to what extent the value of two annuity contracts owned by decedent must be included in his gross estate.
FINDINGS OF FACT
Some of the facts have been stipulated and are, together with the exhibits attached to the stipulation of facts, incorporated herein by this reference.
The decedent...
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