ATKINS, Judge:
The respondent determined a deficiency in estate tax in the amount of $2,270.57, based in part upon the reduction, by $3,331.90, of the amount of $145,134.15 claimed as the marital deduction. The only issue presented is whether the respondent erred in making such reduction. All of the facts are stipulated and are incorporated herein by this reference.
The decedent, Albert L....
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