Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined a deficiency of $9,731.65 in estate tax. The only issue for decision is whether the estate is entitled to a deduction under section 812(d) of the Internal Revenue Code of 1939 for bequests to charities. All of the facts of record were stipulated by the parties, and their stipulation is adopted as the findings of fact.
[Findings of Fact]
The decedent, Charles Herman Koinm...
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