Respondent determined an estate tax deficiency of $5,335.52, all of which is in controversy. The issues presented are whether the respondent erred (1) in including as a part of the decedent's gross estate the value of the principal of certain bonds delivered by decedent to his two daughters prior to, and in their custody, at the date of his death; and (2) in allowing as a deduction only the $7,678.18
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