Court of Appeals for the Second Circuit June 25, 1968, 386, Docket 31853 (Commissioner of Internal Revenue v. Estate of Donald M. Nelson, Deceased, Lena M. Nelson, Respondent-Petitioner)

MOORE, Circuit Judge.

The Commissioner of Internal Revenue (the Commissioner) petitions to review a decision of the Tax Court which held that a deficiency of $28,286.88 in estate tax was due from the Estate of Donald M. Nelson (the Estate). The Commissioner had previously determined that there was an estate tax deficiency of $354,911.22, and.