HEANEY, Circuit Judge.
The sole issue on this appeal is whether the District Court erred in holding that the decedent's estate failed to qualify for the marital deduction allowed by Section 2056, Internal Revenue Code, 1954, because the property interest passing from decedent to his wife was a terminable interest.
The case was tried to the court upon an agreed stipulation of facts and exhibits summarized by the trial court as follows:
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