In this proceeding estate taxes in the total amount of $45,974.14 are in controversy. A deficiency of $30,983 was determined by respondent and, in amended pleadings, he claims an additional liability of $14,991.14. The only issue is whether, in computing the deduction for charitable bequests, the amount of the residuary estate transferred to a testamentary trust is allowable in full or is to be reduced by an amount representing a contingent liability for State inheritance...
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