ESTATE OF McCORMICK v. COMMISSIONER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined a $369,839 Federal estate tax deficiency and gift tax deficiencies with respect to Lucile Marie McCormick, now deceased (decedent), and petitioner John L. McCormick (J.L. McCormick) as follows:

                                                       Taxable Year Ended Dec. 31
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