Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined deficiencies in the decedent's Federal income taxes in the amount of $508,200 for the taxable year 1973 and $306,641.56 for the taxable year 1974. The respondent, in two amendments to his Answer, claimed increased deficiencies and raised additional issues and theories.
The following issues are presented for our decision:
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