The respondent has determined a deficiency in estate tax in the amount of $54,923.15. The deficiency is due principally to the disallowance of a charitable deduction claimed under section 812 (d) of the Code in the amount of $178,731.64.
The only issue for decision is whether the estate of the decedent is entitled to any deduction under section 812 (d) for a charitable bequest.
The estate tax return was filed with the collector for the district of Maryland...
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