Respondent determined deficiencies in estate tax in the amount of $59,053.32. The issue involved herein is whether petitioner is entitled to a marital deduction within the provisions of section 812 (e) of the Internal Revenue Code of 1939.
OPINION.
FISHER, Judge:
The facts are stipulated by the parties and are incorporated herein by this reference. Only those facts necessary to an understanding of the issue involved herein are set out below...
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