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and/or 2041(a)(2), whether decedent’s gross estate should be
reduced by $46,664, the amount of a note payable to decedent from
GFLP;
(5) if decedent completed a transfer of the Marital Fund
assets to GFLP and made gifts of GFLP limited partnership
interests to the trusts for decedent’s children before her death,
whether the gifts to the trusts should be treated, for valuation
purposes, as indirect gifts of Marital Fund assets to GFLP’s
partners’ capital accounts or as direct gifts of limited
partnership interests;
(6) whether the value of a Smith Barney investment account
($102,139) is includable in decedent’s gross estate under section
2033;
(7) whether decedent’s estate is entitled to deduct
administration expenses in excess of those already claimed and
allowed under section 2053; and
(8) whether decedent’s estate is entitled to deduct ad
valorem tax of $3,367 under section 2053.
FINDINGS OF FACT
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the supplemental stipulation of
facts are incorporated herein by this reference. Decedent was
domiciled in Tulsa, Oklahoma, at the time of her death, and her
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