OPINION
KERN, Judge:
Respondent determined a deficiency in the Federal estate tax of the Estate of Hugh Gordon Miller in the amount of $87,199.90. Decedent, who was over 80 years of age at the time of his wife's death, acquired under her will an income interest in trust assets for his life, and a general testamentary power of appointment over the remainder. This will provided that if he did not exercise this power, the remainder should go to a charitable...
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