OPINION.
VAN FOSSAN, Judge:
The respondent determined an estate tax deficiency in the amount of $86,435.05.
Petitioners' present assignments of errors are as follows:
4. * * *
(a) The determination that the decedent retained any interest or power of any character, whether by way of discharge of his legal obligations or otherwise, in a certain trust created by the decedent under trust agreement dated November 23, 1945.
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