Memorandum Findings of Fact and Opinion
KÖRNER, Judge:
In his notice of deficiency, respondent determined a deficiency of $62,513 in the Federal estate tax of the Estate of Carl I. Heim. The sole issue presented for decision is whether petitioner is entitled to a marital deduction of $207,497 for property that passed to Carl I. Heim's spouse under his will.
Findings of Fact
Some of the facts have been stipulated and are so found. The...
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