Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in the estate tax liability of the estate of Sol Schildkraut in the amount of $116,991.65.
One of the issues raised in the petition was conceded by petitioners at the trial, leaving for our decision the following:
(1) Whether the estate is entitled to a deduction under section 2055(a) of the Internal Revenue Code of 1954
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