WILHOIT, Judge.
The issue on this appeal is the proper allocation of the payment of federal estate tax due upon the death of Ellen Hodge who died in 1991. At her death the net pre-tax value of her estate was $371,166.35. Mrs. Hodge's husband, Thomas Hodge, who died in 1978, had established a marital trust by his will. Mrs. Hodge was the lifetime beneficiary of the trust with full power during her life to require payment to herself out of income or corpus "such amounts...
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