Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency in estate tax in the amount of $7,494.90 has been determined by the Commissioner against the petitioner. The issue presented for our decision is whether certain bequests by decedent of remainders to charities are deductible as charitable gifts under section 812(d) of the Internal Revenue Code of 1939.
Findings of Fact
Facts which have been stipulated are so found.
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