OPINION
STERRETT, Judge:
By statutory notice dated December 6, 1979, respondent determined a deficiency in petitioner's Federal estate tax in the amount of $9,476.06. After concessions, the sole issue for our decision is whether petitioner is entitled to a charitable deduction under section 2055, I.R.C. 1954, for amounts passing to qualifying charitable beneficiaries after the termination of a life estate.
The facts have been fully stipulated...
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