OPINION.
LEMIRE, Judge:
The respondent determined a deficiency in gift taxes for the year 1948 in the amount of $604.92.
The issue for determination is whether decedent is entitled to a marital deduction with respect to the sum of $5,041 which he paid to insurance companies as premiums on life insurance policies on his life which he had transferred in trust.
All of the facts have been stipulated and are incorporated herein as our findings...
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