Respondent determined a deficiency in estate tax of $24,700.83. The sole issue is whether on the present facts a bequest to decedent's daughter, a Roman Catholic nun who has taken a solemn vow of poverty, is the equivalent of a transfer to or for the use of a religious corporation within the meaning of section 812(d), I.R.C. 1939. Other issues raised by the pleadings have been resolved by stipulation.
FINDINGS OF FACT.
The stipulated facts are found.
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