Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in the estate tax of the Estate of William Goldstein in the amount of $25,596.59.
The issue for decision is whether decedent's surviving spouse made a valid election to take one-half of the estate pursuant to Colorado law so as to entitle the estate to a marital deduction of $102,692 or whether that deduction is $7,528.28, the amount allowable under the provisions...
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