JOHNSEN, Circuit Judge.
Section 812(e) (1) (A) of the Internal Revenue Code, 26 U.S.C.A., in effect in 1950, the time here involved, provides for a "marital deduction", from the value of the gross estate of a decedent, for estate tax purposes, of "An amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse."
Subparagraph (B) thereof, however, makes the deduction inapplicable in general to life...
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