Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency in the estate tax of the decedent in the amount of $103,767.50. It having been conceded by respondent that the estate is entitled to a charitable deduction for certain charitable remainder interests, the only issue involves the amount of the deduction. Specifically, we are asked to determine (1) the proper method of valuation of charitable remainder interests subject...
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