Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency of $1,594.59 in the estate tax of Michelina Raimondi, deceased. We must decide whether the value of three remainder interests in certain real properties are includable in the decedent's gross estate; and, if they are, we must decide what the values of those interests are.
Findings of Fact
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