Respondent determined a deficiency of $11,651.31 in the estate tax of petitioner's decedent, who was a nonresident alien not engaged in business in the United States at the time of her death. Petitioner presents three questions for our decision:
(1) Were one-half of certain trust funds deposited in the name of the trustees in a New York bank to which the decedent was entitled as a remainderman excludable from her gross estate as a deposit "by or for" her within the...
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