Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $28,755.14 in estate tax. He now concedes that a deduction should be allowed for a $300 appraisal fee. The petitioners contend that he erred (a) in including in the gross estate $100,000 of a larger total over which the decedent had a power of appointment under the will of his grandmother, Harriet W. Reed, (b) in disallowing deductions for "miscellaneous administration expenses"...
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