Maude G. Furman, Donor, Deceased, and Estate of Maude G. Furman, Deceased, Robert G. Furman, Executor - Page 53

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          market value was so unreasonable as to render decedents' reliance           
          thereon negligent.  Consequently, we do not sustain any portion             
          of respondent's addition to gift tax under section 6653(a).                 
               To reflect the foregoing,                                              

          Decisions will be entered                                                   
          under Rule 155.                                                             

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