OPINION.
MURDOCK, Judge:
The Commissioner determined a deficiency of $3,259.40 in estate tax. The only issue for decision is whether the Commissioner erred in failing to allow the estate a deduction of $5,000. The parties are in agreement as to the facts and have filed a stipulation which, together with three exhibits, is adopted as the findings of fact.
John Maxwell Gillespie, a resident of Pittsburgh, Pennsylvania, died on December 6, 1943...
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