Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in estate tax with respect to the estate of William H. A. Warner, a resident of New Jersey, who died May 12, 1950. The sole question presented is whether the estate is entitled to the marital deduction under Section 812(e)(1)(F) of the Internal Revenue Code of 1939. Most of the facts have been stipulated, and the stipulation is incorporated herein as part of our...
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