Memorandum Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency in estate tax against the petitioner in the amount of $3,411.16. The only issue before us is whether the value of the property passing to decedent's surviving spouse under the residuary clause of his will is to be reduced by the estate tax and Pennsylvania inheritance tax attributable thereto by reason of a testamentary provision that such taxes shall be paid out of the principal...
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