
    Appeal of HEIRY HIRSCHMANN, as executor, and KATIE H. WEINBERG, as executrix, estate of SOLOMON HIRSCHMANN.
    Docket No. 685.
    The deficiency is determined in accordance with stipulation filed by counsel.
    Submitted March 11, 1925;
    decided March 16, 1925.
    
      J. N. Nathans, Esq., for the taxpayer.
    
      L. G. Mitchell, Esq., for the Commissioner.
    Before Geaupner, LaNsdok, LittletoN, and Smith.
    This appeal involves a deficiency in estate tax as set forth in the Commissioner’s deficiency letter of October 4, 1924. Counsel for the Commissioner and the taxpayer filed a stipulation with the Board whereby it is agreed that a deficiency of $376.84 exists.
    DECISION.
    In accordance with the stipulation, the taxpayer’s deficiency in estate tax is determined to be $376.84,
     