ARUNDELL, Judge:
Respondent determined a deficiency in estate tax in the amount of $184,563.60 in respect of the Estate of Harold Hartshorne. Petitioners assign three errors as follows:
A. In valuing decedents one-half interest in real property located in Bar Harbor, Maine, at $10,000.00, whereas the true value of said interest was $7,021.49.
B. In disallowing as a deduction to the extent of $231,496.38 the obligation or debt of the estate created...
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