Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined a deficiency of $29,772.16 in estate tax. The only issue is whether $24,100 is deductible from the gross estate as claims against the estate incurred for a full and adequate consideration in money or money's worth. The facts have been presented by a stipulation.
Rose B. Biel, the decedent, died on June 28, 1947, aged 79, while residing in New York City. The estate tax return was filed...
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