OPINION.
MURDOCK, Judge:
The Commissioner determined a deficiency of $29,845.15 in estate tax. The issue for decision is whether the petitioner is entitled to a marital deduction and the amount thereof. The facts necessary to the decision of that question have been stipulated and are found as stipulated.
Frank E. Tingley, the decedent, died testate on October 3, 1948, while residing in Rhode Island. He was survived by his wife, Mary, who was...
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