SWYGERT, Circuit Judge.
The question before us is whether a decedent's estate should be allowed to increase its charitable deduction under the federal estate tax laws if income in the form of interest from a fund set aside to pay estate and inheritance taxes is received after death and passes to charity. The district court determined that no increase in the charitable deduction should be allowed. We affirm.
I
The facts are not in dispute. Lyle M...
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