Respondent determined a deficiency in estate taxes in the amount of $4,509.62. An issue involving valuation is disposed of by stipulation. The stipulation also provides for allowance of attorneys' fees under Rule 50 or 51.
The issues before us for determination are (a) whether United States savings bonds registered in coownership form in the name of decedent or another were held by the coowners as joint tenants within the meaning of section 811 (e) of the Internal...
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