Memorandum Findings of Fact and Opinion
SMITH, Judge:
This proceeding involves a deficiency in estate tax in the amount of $5,110.93. The only question in issue is whether the estate is entitled to deduct the amount of certain charitable bequests to be paid out of the funds of two testamentary trusts after the death of the life beneficiaries, where the trustee was empowered to invade the principal of the trusts for the benefit of the primary life beneficiary...
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