Respondent determined a deficiency in estate tax against petitioner in the amount of $11,308.75 and a penalty of $1,280.51 for filing a delinquent return. The questions presented for our decision are (1) whether or not respondent erred in refusing to permit petitioner to value property of the estate as of one year after the death of the decedent, as permitted by section 302 (j) of the Revenue Act of 1926, as added by section 202 (a) of the Revenue Act of 1935; and (2) whether...
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