PARKER, Judge:
Respondent determined a deficiency of $19,075 in the Federal estate tax of the Estate of Amelia S. Horne, who died in 1981. The sole issue for decision is whether the charitable bequest deduction claimed by the Estate of Amelia S. Horne must be reduced by the amount of the executor's commissions that were paid out of post-mortem income and deducted on the estate's income tax returns. That requires a determination under the will and South Carolina...
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