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and Edna’s estate tax returns were filed and 9 months after
Austin’s death. Because there is no evidence that any property
had been placed in the family trust as of the time of Austin’s
death, the family trust is not pertinent to our determination of
the amount of estate tax owed by Austin’s estate.
To reflect the foregoing, and concessions by the parties,
Decision will be entered
under Rule 155.
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