Memorandum Opinion
SMITH, Judge:
This is a proceeding for the redetermination of a deficiency in estate tax in the amount of $1,080.19.
The petition alleges that the respondent erred in his determination of the deficiency by including in the gross estate (1) Lots 1, 2, 8, and 9 in Block 10, Ward's First Addition to the City of Caruthersville, Missouri, which he valued at $17,666.66, and (2) two promissory notes (items 2 and 3 of the deficiency notice...
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