Memorandum Opinion
KORNER, Judge:
By notice of deficiency dated December 12, 1991, respondent determined a deficiency in petitioner's Federal estate tax of $79,785. On the date the petition was filed, the residence of the estate was Richmond, Virginia. Petitioner is the Estate of Eleanor P. Barton (decedent).
This case was submitted under Rule 122. The stipulation of facts and the attached exhibits are incorporated herein by this reference. All statutory...
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