Memorandum Findings of Fact and Opinion
GERBER, Judge:
Respondent, by means of a statutory notice of deficiency, determined a deficiency in Federal estate tax in the amount of $49,207, arising from respondent's partial disallowance of the claimed marital deduction.
The sole issue presented for our consideration is whether the marital deduction should be reduced by administrative expenses and death taxes paid by the surviving spouse under an agreement...
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