The Commissioner determined a deficiency in estate tax in the amount of $91,245.42. The only question to be decided is whether the estate of the decedent is entitled to a marital deduction within the provisions of section 812 (e) of the Internal Revenue Code, where decedent's will provided for a devise and bequest of the residue of his estate to his surviving wife to have and to hold during her natural life and upon her death the entire estate to go to decedent's sons, and...
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