This proceeding involves an estate tax deficiency of $38,865.43. In determining the deficiency the respondent disallowed, as a charitable bequest, a claimed deduction from the gross estate of $218,192.63 representing the value of the remainder interest in decedent's residuary estate, after a life estate in her surviving husband, which she bequeathed to recognized charities, with the power in the trustee to use as much of the principal as necessary for her husband's care and...
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