The respondent determined a deficiency of $4,347.19 in the estate tax of the estate of Horace G. Wetberill, deceased. He also determined the same amount for assessment against the Crocker First National Bank of San Francisco as trustee and transferee and also against the Board of Regents of the University of Colorado as transferee of the property of the estate.
The single issue is whether or not the amount of the bequest to the Board of Regents of the University of...
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