TIETJENS, Judge:
Respondent determined a deficiency in petitioner's estate tax return in the amount of $31,968.12.
The issue in this case is whether a bequest in trust for the purpose of erecting and equipping a hospital in Kerasitsa, Greece, qualifies as a charitable deduction under section 2055.
FINDINGS OF FACT
The parties prepared a stipulation of some of the facts and exhibits which we so find.
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