Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined a deficiency in estate tax in the amount of $4,822.54. The only assignment of error is as follows:
Respondent erroneously held that the amount of $21,715.50 paid as a death benefit by the Teachers' Retirement System of the City of New York to the son of the decedent is includable in the gross estate under the provisions of Section 811 (c) and/or (d) of the Internal Revenue Code.
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