Memorandum Findings of Fact and Opinion
CLAPP, Judge:
Respondent determined a deficiency in Federal estate tax in the amount of $66,386. After concessions, the sole issue for our decision is whether a testamentary disposition under the decedent's will benefiting the decedent's spouse qualifies for the marital deduction under section 2056.
Martin D. Raisler and Ruth Wright, the co-executors of the Estate of Paul Raisler...
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