Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in estate tax in the amount of $76,992.30, and a deficiency of $19,248.08 in an addition to tax for failure to timely file the estate tax return.
Concessions having been made by the parties, the issues remaining for decision are (1) the amount of the marital deduction to which the petitioner is entitled under section 2056 of the Internal Revenue Code of...
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