Respondent determined a deficiency in estate tax in the amount of $4,482.24.
The issue for decision is whether there is includible in the gross estate of the decedent Rebecca Edelman, under section 2041 (a) (2) of the 1954 Code, the value of the principal of a trust created under the will of her deceased husband, as to which she not only was given the right to receive the net income for her life...
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