Respondent determined a deficiency in the estate tax of Charles B. Wolf in the amount of $55,714.21. As a result of various concessions and adjustments made by the parties the issues remaining in this litigation may be summarized by the following three questions:
1. Is the present value of amounts payable under a profit-sharing trust and certain retirement agreements includible in decedent's gross estate under any section of the Internal Revenue Code of 1939?
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