OPINION.
FAY, Judge:
The Commissioner determined that the petitioner is liable to the extent of $22,387.10, plus interest, as transferee of the assets of the estate of his mother, Elizabeth F. Harter, deceased, for a deficiency in estate tax determined by the respondent against the transferor in the same amount. The only issue for decision is whether the transferor estate is entitled to a marital deduction with respect to assets which passed to Isaac...
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