Respondent determined a deficiency of $82,459.98 in Federal estate tax. Respondent has made certain concessions, leaving two questions in issue: (1) Whether there is includable in decedent's gross estate a one-half interest, stipulated as having a value on November 30, 1937, of $18,206.27, of the corpus of the trust created by the decedent on October 5, 1922; and (2) whether there is also includable the value stipulated as being $143,975 of the corpus, of a trust created...
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