Respondent determined a deficiency in estate tax in the amount of $22,551.11. The statement attached to the deficiency letter made adjustments in gross estate and deductions by:
(a) Increasing the value of decedent's partnership interest from $41,339.35 to $111,346.14;
(b) Decreasing accrued salary from $33.32 to $0.00 (because accrued salary had been included in the increase in value of the partnership interest);
(c) Including in gross estate the...
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