Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $11,435.99 in petitioner's Federal estate tax. The sole issue before us concerns the includability in decedent's gross estate of funds withdrawn by his son from joint savings accounts within two months preceding the decedent's death.
Findings of Fact
Some of the facts have been stipulated and are incorporated herein by this reference.
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