The respondent determined a deficiency in estate tax in the amount of $3,104.24. Not all of the adjustments are in dispute. The only issue is whether a bequest of $50,000 made by decedent to trustees, to be used for civic purposes in the city of Houston, is deductible from the gross estate under section 812 (d) of the Internal Revenue Code.
Some of the facts have been stipulated.
FINDINGS OF FACT.
Lucy Latham Boyles, hereinafter referred to as the...
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