Memorandum Opinion
LARO, Judge:
This case is before the Court fully stipulated under Rule 122. The Estate of Gertrude F. Koss, Deceased, Elaine Saxen, personal representative, petitioned the Court to redetermine respondent's determination of a $124,129 deficiency in Federal estate tax liability. Respondent reflected her determination in a notice of deficiency dated September 16, 1992. Unless otherwise indicated, section references are to the Internal Revenue...
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