OPINION
RAUM, Judge:
The Commissioner determined an estate tax deficiency in the amount of $26,958.77 in respect of the estate of Herman J. Bosch, who died on April 6, 1957, a resident of New York. At issue is whether his surviving spouse's interest in an inter vivos trust created by him qualifies for the marital deduction. The facts have been stipulated.
Bosch created the trust in question on April 9, 1930, to pay the income therefrom to...
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