The Commissioner determined a deficiency of $54,246.11 in estate tax. The only issue for decision is whether the Commissioner may include the value of Meander Farm in the gross estate.
FINDINGS OF FACT.
The decedent, George L. Shearer, was born on June 20, 1870, and died testate on March 19, 1946. He resided and practiced law in New York, New York, up to the time of his death. His wife lived with him. The estate tax return was filed by his executor with...
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