The Commissioner determined a deficiency in estate tax in the amount of $655,653.30. The questions to be determined are whether the Commissioner erred in including in the value of the decedent's gross estate (1) an additional amount of $30,833.34 as insurance, and (2) the value of the properties of five trust estates in the aggregate amount of $1,014,628.56.
It is agreed by the parties that credits allowable for gift taxes and estate and inheritance taxes shall be...
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