The above cause coming on to be heard upon the record, the briefs of the parties, and the arguments of counsel in open court, and it appearing that petitioning executor claimed a marital deduction for a widow's allowance under Section 812(e) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 812(e), and that the Tax Court denied such claim on the ground that the widow's allowance did not constitute property...
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