Respondent determined a deficiency of $3,253,532.59 in estate tax of the estate of Ida F. Doane, hereinafter referred to as decedent.
Various minor issues having been waived by petitioner or reserved by stipulation for settlement under Rule 50, the sole remaining issue results from respondent's inclusion in the gross estate of the corpus of a trust created by decedent on June 29, 1917, and permitting no off-setting charitable deduction therefor.
Some of the...
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