Respondent has determined a deficiency in estate tax in the amount of $2,809.81.
The sole question presented is whether the commuted value of annual payments made to decedent's widow from a pension trust established by decedent's employer is properly includible in decedent's gross estate under the provisions of section 811 (c) of the Internal Revenue Code.
Other minor adjustments made by respondent to the value of decedent's gross estate are not challenged...
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