Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $915.01 in estate tax. The only issue is whether he erred in disallowing deductions for four charitable bequests in the total amount of $2,868.75.
Findings of Fact
The decedent died on December 20, 1944. An estate tax return was filed with the collector of internal revenue for the district of New Hampshire.
The decedent provided in his will that the residue...
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