Respondent on April 20, 1964, determined a deficiency in the estate tax liability of petitioner estate in the amount of $134,562.29. The greater part of the deficiency resulted from respondent's disallowance of "charitable bequests" in the amount of $241,056.32 on the ground "that no deduction is allowable for transfers for public, charitable and religious uses under Section 2055 of the Internal Revenue Code of 1954." Other adjustments made by respondent in his determination...
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