Memorandum Opinion
TANNENWALD, Judge:
The respondent determined a deficiency in petitioner's estate tax in the amount of $227,231.69. Certain issues having been conceded by the parties, the questions remaining for decision are whether a charitable deduction should be reduced because of the reservation of a usufruct in favor of decedent's sister and what is the proper method of computing the charitable deduction because of the payment of estate and inheritance...
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