Memorandum Opinion
HALL, Judge:
Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $10,194.99.
Other issues having been disposed of by agreement of the parties, the sole issue remaining for decision is whether jointly held property, transferred in trust and subject to a joint power of revocation, and in which the grantors reserve the income for their joint lives and the life of the survivor, is treated for estate...
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