Respondent determined a deficiency in Federal estate taxes against the Estate of John P. Hoelzel, deceased, in the amount of $88,626.68, arising by reason of his determination that a marital deduction claimed under the provisions of section 812 (e) of the Internal Revenue Code of 1939 in the amount of $554,243.90 was allowable only to the extent of $294,801.33. The sole issue for determination herein is whether respondent erred in this determination. With regard to other...
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