OPINION.
MURDOCK, Judge:
The Commissioner determined a deficiency in the estate tax of the petitioner in the amount of $3,573.68. The only issue in this proceeding is whether the Commissioner correctly determined that the interest passing to the surviving spouse under the will of the decedent was a terminable interest within the purview of section 812 (e) (1) (B) of the Internal Revenue Code of 1939 and, therefore, not allowable as part of the marital...
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