OPINION
TIETJENS, Judge:
Respondent determined a deficiency of $11,663.89 in decedent's estate tax. Petitioner concedes that the Estate of Charles Ray Tompkins is not entitled to a real estate tax deduction of $492. The only issue remaining is whether the estate is entitled to a marital deduction under section 2056 with respect to certain property received by decedent's surviving spouse under the terms of his will.
This case was fully stipulated...
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