Memorandum Findings of Fact and Opinion
OPPER, Judge:
Petitioner seeks a redetermination of deficiency in estate tax of $30,122.77. The principal issue is whether respondent erred in disallowing as deductions from the gross estate remainders to admitted charitable organizations provided for under a will and under a trust, where each of the instruments contained provisions for invasion of principal and which respondent contends makes the charitable remainders...
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