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petitioner.6 Consequently, we adopt respondent’s computation and
conclude that petitioner’s estate tax deficiency is $1,071,650.
To reflect the foregoing,
Decision will be entered
in accordance with respondent’s
computation.
6 Although respondent conceded several credits and
expenditures at the Oct. 15, 2007, hearing that he did not
include in his initial Rule 155 computation, we note that whether
or not respondent takes these additional expenses into account is
irrelevant because the resulting estate tax deficiency would
still exceed $1,071,650.
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Last modified: March 27, 2008