MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge:
Respondent determined a deficiency of $24,634.19 in the Federal estate tax of the Estate of Myrtle V. Dietz (the estate).
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the date of decedent's death, and all Rule references are to the Tax Court Rules of Practice and Procedure.
The issue for decision is whether Myrtle V. Dietz possessed...
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