OPINION.
LEMIRE, Judge:
The respondent determined a deficiency in estate tax in the amount of $11,106.29. Several adjustments were made in the estate tax return which are not controverted. The questions presented for our consideration are, first, whether respondent erred in adding to the gross estate $40,271.33 representing the value of a one-half interest in the assets of a partnership of which the decedent was a member at the time of his death,...
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