Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency of $65,115.29 in the estate tax of the petitioner.
The only issue is whether the petitioner is entitled to a charitable deduction in the amount of the value of a bequest by Lemon L. Smith, the decedent, for the use of the Lemon L. Smith Clinic.
Findings of Fact
Lemon L. Smith, hereinafter referred to as the decedent, died suddenly on...
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