Memorandum Findings of Fact and Opinion
SWIFT, Judge:
Respondent, in a statutory notice dated December 27, 1976, determined a deficiency of $13,796,689.72 in petitioner's Federal estate tax liability. Following concessions by the parties, the sole issue remaining for decision is the net value of property received by decedent Jennie R. Donaldson (hereinafter referred to as "Jennie") from the estate of her deceased husband Oliver S. Donaldson (hereinafter...
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