MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge:
By notice of deficiency dated October 12, 1994, respondent determined a deficiency in the Federal estate tax of the Estate of William G. Street, deceased, Anne Street Skipper, Executrix, in the amount of $157,281. In the petition that was filed herein, various of respondent's determinations were contested, and claim was made for a refund of certain estate tax payments as being overpayments. As a result...
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