LARAMORE, Judge.
This is an action brought by the surviving spouse of Alexander J. Chandler, deceased, for the refund of estate taxes in the amount of $45,023.42, allegedly attributable to the erroneous disallowance of a marital deduction applicable to a part of decedent's trust estate. The question presented is whether part of the interest in property passing to the surviving spouse under decedent's trust satisfies the requirements of section 812(e) (1)(F) of the...
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