This proceeding involves a deficiency which the Commissioner has determined in estate tax in the amount of $21,657.42 of which approximately $13,143.17 is in dispute.
The issues for decision are:
1. What was the value at the time of the death of the decedent of 360 shares of stock in Gwinn Bros. & Co.?
2. Do the proceeds of a life insurance policy which was pledged with a creditor as collateral security for an indebtedness of decedent qualify for...
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