Memorandum Findings of Fact and Opinion
JACOBS, Judge:
Respondent determined a deficiency of $21,674.08 in decedent's Federal estate tax and an addition to tax of $3,251 pursuant to section 6651(a)(1).
Petitioner concedes that $5,000 claimed on the estate tax return as commissions for the executrix have not been paid. Respondent concedes that petitioner paid New Jersey inheritance taxes of $5,750 and that the amount...
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