FAY, Judge:
Respondent determined a deficiency in estate tax in the amount of $180,539.35. The parties settled certain issues raised in the pleadings prior to the time of trial herein.
The sole issue for decision is whether the net asset value, as of the date of decedent's death, of the corpus of a trust created by decedent's deceased husband is includable in decedent's gross estate under the provisions of section 2041 (a) (1) (B) of the Internal Revenue...
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