Memorandum Findings of Fact and Opinion
These consolidated cases involve an estate tax deficiency of $196.64 in docket number 32286, and an income tax deficiency of $4,369.20 for the taxable year 1949 in docket number 36717.
The issues in the estate tax case are whether decedent's gross estate should include: (a) the sum of $15,000, representing payments by Standard Brands Incorporated, to decedent's wife, individually; and (b) the sum of $12,630.65, representing...
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