Petitioner seeks redetermination of a deficiency in estate tax of $3,028.27 resulting from the disallowance by respondent of deductions from the gross estate of petitioner's decedent for residual bequests to charitable and educational institutions.
FINDINGS OF FACT.
The parties have stipulated certain of the facts, which we hereby find accordingly. Facts otherwise found from the record and a summary of the stipulated facts are as follows:
Petitioner...
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