FAY, Judge:
Respondent asserted a deficiency in petitioner's estate tax of $20,799.09. Concessions having been made, the sole issue for decision is the includability in decedent's estate of certain stocks and savings accounts held by the decedent as custodian for his minor children.
FINDINGS OF FACT
Some of the facts are stipulated, and the stipulation of facts, together with the exhibits attached thereto, is incorporated herein by this reference...
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