The Commissioner determined deficiencies in estate tax and penalty under section 3612 (d) (1) of the 1939 Code in the amounts of $8,404.71 and $1,680.94, respectively. The penalty is a 20 per cent addition to the tax for failure to make and file an estate tax return within the time prescribed by law. The sole issue to be decided is whether the Commissioner erred in not allowing a marital deduction under section 812 (e) of the 1939 Code with respect to an agreement made by...
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