Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency of $15,556 in the Federal estate tax of the estate of Mae E. Callahan, deceased.
The issues are:
(1) whether the Commissioner mailed statutory notices of deficiency and liability to the proper parties prior to the expiration of the applicable periods of limitations; and
(2) if so, whether decedent, when she transferred part of the legal...
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