Memorandum Opinion
MELLOTT, Judge:
The Commissioner determined a deficiency in estate tax in the amount of $1,045.01. He has now stipulated that there is no deficiency in tax. The stipulation indicates that an overpayment of $431.79 has been made. The issue is whether we should grant petitioner's Motion for Leave to File an Amended Petition, the motion having been filed on October 25, 1943, accompanied, as required by Rule 17 of our Rules of Practice, by...
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