Estate of Marie A. Maniglia, Deceased, Joseph S., Maniglia, Executor - Page 12

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             We are “not compelled to believe evidence which to it seems              
          improbable, or to accept as true uncorroborated evidence of                 
          interested witnesses even though uncontradicted.”  Marcella v.              
          Commissioner, 222 F.2d 878, 883 (8th Cir. 1955), affg. a                    
          Memorandum Opinion of this Court.  We hold that the property was            
          not owned by a partnership between the decedent and Joseph S.               
          Maniglia and that the Fam-Trust, Joseph S. Maniglia as trustee              
          and the decedent as sole beneficiary, owned the property at the             
          decedent’s death.  Accordingly, respondent properly included the            
          entire value of the property in the decedent’s gross estate.                
               To reflect the foregoing,                                              

                                                 Decision will be entered             
                                            for respondent.                           























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