HOYT, Judge:
The respondent determined a deficiency in the petitioner's estate tax in the amount of $4,481.64. Petitioner conceded two issues, and a third is to be settled in a Rule 50 computation. The only issue remaining for adjudication is whether the estate is entitled to a marital deduction for the value of property passing to the decedent's widow after the surviving spouse was belatedly awarded what was called dower in an equitable State court proceeding...
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