OPINION.
ARUNDELL, Judge:
Respondent determined a deficiency in estate tax in the amount of $9,094.50.
The only issue remaining for our decision is whether that part of the marital deduction claimed by petitioner on account of a certain trust created by decedent in his will is allowable under the provisions of section 812(e)(1)(F), I.R.C. 1939, as amended. The parties agree that all the other issues assigned will be disposed of in the computation...
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