PER CURIAM.
The petitioner, Joseph Silagye, executor of the Estate of Marie Szilagye, appeals from an order of the Tax Court sustaining an assessment by the Commissioner of Internal Revenue of a deficiency in estate taxes and a penalty for late filing of the executor's return, and from an order denying a motion for a rehearing.
The question presented with respect to the deficiency is whether the sum of $113,788.71 should be included in the gross estate of...
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