The respondent determined a deficiency of $42,065.63 in estate tax. In determining the deficiency the respondent disallowed as a charitable bequest a claimed deduction from the gross estate in the amount of $202,105.13. In addition, respondent increased by $100 the valuation of certain shares of stock, the propriety of which is not contested herein. The single question presented is whether petitioner's decedent made a valid charitable bequest under Pennsylvania law so as...
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