Finding of Facts.
KIRKPATRICK, District Judge.
The court finds the facts as stipulated and adopts the respective stipulations of fact filed by the parties of record as its findings of fact.
Conclusion of Law.
The property claimed by the executor of Mrs. Rodenbough as a basis for deduction is not property which can be identified as having been acquired by the decedent in exchange for property received by her as a share in the estate of any...
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