SCOTT, Judge:
Respondent determined a deficiency in the estate tax of the Estate of Harry Fried in the amount of $8,185.23. One of the issues raised by the pleadings has been partially disposed of by agreement of counsel, leaving for our decision the following:
(1) Whether in computing the estate tax, the bequest to decedent's surviving spouse qualifies for the marital deduction under section 2056, I.R.C. 1954.
(2) Whether the value of benefits...
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