Respondent determined a deficiency in estate tax of $6,920.54. The issue presented is whether respondent erred in disallowing, in part, deductions from the net estate for funeral and administration expenses and debts of the decedent, and disallowing, in full, deductions for alleged charitable bequests. Other adjustments in the notice of deficiency were not placed in issue.
FINDINGS OF FACT.
William M. Lande, prior to his death, resided in Elmira, County...
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