Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in estate tax in the amount of $27,287.51.
The issue to be decided is whether respondent erred in computing the present value of the life interest of Ursula Benedict McPhee in decedent's estate in determining the amount deductible for public, religious, charitable, and educational purposes in computing the Federal estate tax.
Some of the facts were stipulated.
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