Respondent determined a deficiency in estate tax of $45,727.12, which deficiency resulted from the inclusion of the value of the corpora of two trusts in the gross estate, one of which trusts was created by the decedent and the other by his wife.
The two principal issues presented are: (1) Did respondent err in valuing the property of the estate involved as of the date of decedent's death and (2) did respondent err in including in the gross estate of decedent the...
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