Memorandum Findings of Fact and Opinion
CHABOT, Judge:
Respondent determined a deficiency in Federal estate tax against petitioner in the amount of $43,118.98. The issue for decision is whether the value of certain property is includable in the value of decedent's gross estate under section 2033.
Findings of Fact
Some of the facts have been stipulated; the stipulations and the stipulated exhibits are incorporated...
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