Respondent determined a deficiency in the estate tax liability of decedent's estate in the amount of $346,305.04. The parties have agreed to certain adjustments which will be settled under Rule 50. The only question is whether the value of certain testamentary trusts is deductible from the gross estate as bequests exclusively for charitable, scientific, or educational purposes under section 812 (d) of the Internal Revenue Code, as amended by section 408 (a) of the Revenue...
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