OPINION.
TIETJENS, Judge:
Respondent determined a deficiency in estate tax of $3,825.27. Several adjustments have been agreed upon and can be reflected in a Rule 50 computation.
The issue for decision is whether a marital deduction may properly be claimed for the following items of property: (1) United States savings bonds held by decedent and his wife in coownership form, i. e., "Mr. or Mrs."; (2) a joint bank account; and (3) real estate...
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