Memorandum Opinion
ARNOLD, Judge:
This case involves an estate tax deficiency of $10,645.15. The issue is whether the Commissioner erroneously included $37,602.89 in the decedent's gross estate upon the ground that she exercised a power of appointment in her will by which said property passed.
[The Facts]
We find the facts to be as stipulated by the parties and as admitted by the pleadings.
The petitioners are executors of...
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