OPINION
FAY, Judge:
The respondent determined a deficiency of $1,265.44 in the estate tax of the petitioner. The only issue for decision is whether the petitioner is entitled to the estate tax marital deduction with respect to the property passing from the decedent to his wife under the decedent's will.
All of the facts are stipulated and are found as stipulated.
The petitioner, the estate of James Mead Vermilya, by its executor, George...
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