OPINION.
RAUM, Judge:
The Commissioner determined a deficiency in the estate tax of petitioner in the amount of $239,530.83. By an amendment to his answer, the Commissioner claims an increase in such deficiency in the amount of $34,570.84. As a result of concessions by both parties, the sole remaining issue is the one raised by the Commissioner in the amendment to his answer. That issue is whether or not the decedent reserved the power to alter or...
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