Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in estate tax in the amount of $69,231.17. The issues are (1) whether the respondent erred in including in the gross estate of the decedent 5,794¼ shares of stock of a corporation, claimed by the petitioner to have been owned by the brothers and sisters of the decedent and (2) whether the respondent erred in determining that the petitioner is entitled to a...
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