Memorandum Findings of Fact and Opinion
COHEN, Judge:
In a statutory notice of deficiency dated October 19, 1981, respondent determined a deficiency in the estate taxes of Mildred Lee's estate in the amount of $12,517.47. After concessions, the sole issue for determination is the extent of Mildred Lee's interest in certain real property at the date of her death.
Findings of Fact
Some of the facts have been stipulated and are so found. The...
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