The respondent determined a deficiency of $650.39 in estate tax of the estate of Nicholas Murray Butler. The entire deficiency is in dispute and petitioners claim an overpayment of approximately $14,500. Two minor issues have been stipulated by the parties in favor of the petitioners. The remaining questions presented are as follows:
1. Is the full amount of a specific bequest to a charitable legatee deductible under section 812 (d) of the Internal Revenue Code where...
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