TANNENWALD, Judge:
Respondent determined a deficiency in petitioner's Federal estate tax of $20,264.10. After concessions by petitioner, the issues for decision are: (1) Whether funds in decedent's bank account against which checks, representing gifts, were written before decedent's death and paid both before and after are includable in the gross estate; and (2) whether other gifts, made through a brokerage account, were completed so as to remove the funds...
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