FORRESTER, Judge:
Respondent has determined a deficiency in Federal estate tax in the amount of $51,498.91.
The sole remaining issue for decision is whether the Estate of Phyllis W. McGillicuddy is entitled to a charitable deduction for the value of the remainder interest of a trust. It is respondent's contention that the value of the remainder interest was not presently ascertainable at the date of death of decedent and therefore not severable from...
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