Respondent determined a deficiency in the Federal estate tax of petitioner in the amount of $17,798.69. The sole issue for our decision is the extent to which a certain piece of improved realty, which was jointly owned by the decedent and her son as of the date of her death, is includable in her gross estate.
FINDINGS OF FACT
All of the facts have been stipulated, and the stipulation of facts, together with the exhibit attached thereto, is incorporated herein...
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