A deficiency in estate tax has been determined by the Commissioner in the amount of $4,198.66. The question, hereinafter stated, relates to a claim of the estate for deductions under section 812 (d) of the Internal Revenue Code. The petitioner contends that there should be deducted from the gross estate sums which were received by charitable and religious institutions.
The estate tax return was filed with the collector for the twenty-third district of Pennsylvania...
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