ARUNDELL, Judge:
Respondent determined a deficiency in estate tax of $27,261.52.
The only remaining issue for decision is whether the respondent erred in including in decedent's gross estate under section 2040, I.R.C. 1954, jointly owned property in the total amount of $32,262.34. Several other issues were assigned but were either settled by stipulation or abandoned. Effect will be given to this stipulation in a recomputation to be made under Rule 50...
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