OPINION
NIMS, Judge:
Respondent has determined an estate tax deficiency of $25,182.62. Because of a concession made by petitioners, the sole remaining issue for our determination is whether the proceeds of a travel accident policy under which the decedent was a "covered person" are includable in his gross estate.
The facts in this case were fully stipulated. The stipulation of facts and attached exhibits are incorporated herein by reference...
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