OPINION.
DRENNEN, Judge:
Respondent determined a deficiency in estate tax against petitioner in the amount of $5,385.51.
The only issue is whether an amount set apart from the estate as a "year's support" for the widow and minor child under the law of Georgia qualifies for the marital deduction under section 2056 of the Internal Revenue Code of 1954.
All of the facts have been stipulated and are so found.
William Lamar Hailey...
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