In this estate tax proceeding, the petitioning executrix and the respondent State Tax Commission have each submitted an order fixing the tax. The underlying difference between the two orders is over whether the estate is entitled to a marital deduction in the sum of $129,841.81 as contended by the petitioner or in the sum of $112,223.81 as contended by the respondent.
The parties are in agreement that the value of the gross...
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