Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This case involves estate tax. A deficiency was determined in the amount of $2,199.80, all of which is in controversy. The question presented is whether the Commissioner erred in disallowing a deduction of $10,344.12 from the decedent's gross estate. The major portion of the facts was stipulated. The stipulation is adopted by reference and the facts therein set forth will, so far as necessary to an examination...
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