Respondent determined a deficiency of $6,124.50 in the estate tax of petitioner's decedent. Subsequent to the mailing of the notice of deficiency petitioner paid the full amount of the deficiency, plus interest of $551.19. Petitioner now asserts it made an overpayment of its tax. At the hearing and in its principal brief petitioner challenged the inclusion in decedent's estate of certain United States bonds, which were jointly owned by petitioner's decedent and his wife at...
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