HOLMES, Circuit Judge.
This is an action for the recovery of federal estate taxes, which are alleged to have been wrongfully exacted from appellant by the appellee. The facts were stipulated by the parties, and were found by the court to be in accordance with the stipulation. The issue as posed by the appellee is whether the decedent's estate is entitled to a charitable deduction, under Section 812(d) of the Internal Revenue Code, for the value of a life estate bequeathed...
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