Respondent determined a deficiency in estate tax in the amount of $13,451.69 of which $3,078.39 has been paid by petitioner. The issue is whether the amounts of principal proceeds of insurance policies on decedent's life qualify for the marital deduction pursuant to section 812 (e) (1) (G) of the Internal Revenue Code of 1939.
FINDINGS OF FACT.
Some of the facts were stipulated by the parties. Those so stipulated are found accordingly and incorporated herein...
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