FORRESTER, Judge:
Respondent has determined a deficiency in estate tax of the petitioner in the amount of $33,151.25. The issues are (1) whether respondent erred in disallowing the marital deduction in respect of a trust created by decedent's will, and (2) whether respondent erred in disallowing a credit for State inheritance tax paid, a part of which may eventually be recovered.
FINDINGS OF FACT.
The stipulation of facts filed by the parties...
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