Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in the estate tax of Thomas H. Hartley, deceased, in the amount of $8,227.81. The deficiency arose by reason of respondent (1) increasing the value of a mortgage, included in the gross estate at $12,500, to its face value of $15,000; and (2) disallowing deduction of a claim of $43,948.06 claimed to have been held by the wife of decedent against him at the time of his death, which disallowance...
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