Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
In this case respondent has determined a deficiency in estate tax in the amount of $2,364.47. Concessions have been made, and two issues remain for our consideration:
1. Where decedent and others (his son and his wife) owned certain property as joint tenants with a right of survivorship, and only one-third of such property originally belonged to the others, what portion of the value of the...
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