RAUM, Judge:
The Commissioner determined a deficiency in petitioner's Federal estate tax of $12,686.38. The only issue presented is whether the present value of the survivors income benefit payable with respect to the decedent by decedent's employer is includable in decedent's gross estate under section 2039, I.R.C. 1954.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of facts and accompanying...
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