McLAUGHLIN, Circuit Judge.
Petitioner, administratrix of the estate of her deceased husband, seeks review of the decision of the Tax Court that all of the proceeds under certain life insurance policies payable to her as spouse are excluded from the marital deduction by Section 812(e) (1) (B) of the Internal Revenue Code of 1939, 26 U.S.C. § 812(e) (1) (B), the terminable interest rule. The facts were stipulated and so found by the Tax Court.
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