Estate of Paul E. Brown, Deceased, Peter D. Brown and Michael Brown, Co-Executors - Page 48

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          G.   Conclusion                                                             
               For the reasons stated above, we hold that section 2036 does           
          not apply and that one share of Bengals stock is includable in              
          Paul Brown's estate.                                                        
               To reflect the foregoing,                                              


                                                 Decision will be entered             
                                        for petitioner.                               

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