FORRESTER, Judge:
Respondent has determined a deficiency in the estate tax liability of petitioner in the amount of $13,751.38.
The issues presented for our determination are: (1) Whether the decree of the local probate court relative to the interest which decedent's wife acquired under his will is binding upon us; and, in any event, whether said interest constituted a "terminable interest" within the meaning of section 2056(b)
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