OPINION.
MURDOCK, Judge:
The Commissioner determined a deficiency of $16,256.74 in the income tax of the petitioner for 1954. The only issue for decision is whether $23,085.91 of the gross income of the estate for its taxable year 1954 is deductible under section 642 (c) of the 1954 Code as an amount of gross income permanently set aside during the taxable year for charitable purposes under the will of the decedent. The facts have been stipulated...
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