Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in estate tax in the amount of $4,745.03. The only question presented is whether at the time of her death the decedent, Sarah Howard Mitchill, had an enforceable claim in the amount of $17,500 against her son, Warren Latham Mitchill.
Findings of Fact
The facts stipulated by the parties are incorporated herein by this reference.
Sarah Howard Mitchill, hereinafter...
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