Memorandum Findings of Fact and Opinion
PARR, Judge:
Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $135,250. After concessions, the sole issue to be decided is whether petitioner is entitled to a marital deduction under section 2056 with respect to certain property which under decedent's will was to be placed in trust for the benefit of the surviving spouse during her lifetime, but was instead transferred outright...
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