Memorandum Findings of Fact and Opinion
The respondent determined a deficiency of $3,645.23 in the estate tax of the Estate of George H. Lowe, Sr., deceased.
The single issue is the deducibility of 14 items from the decedent's gross estate as provided in section 303(a) (1), Revenue Act of 1926, as amended. Four of these items were waived by the petitioner, two were conceded by the respondent, and one was agreed upon. The seven remaining items in controversy...
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