OPINION
QUEALY, Judge:
Respondent determined a deficiency in the amount of $74,435.80 in petitioner's estate tax. In an amendment to his answer, respondent determined that this amount should be increased to $99,280.98.
The only issues for decision are as follows:
(1) Whether the disclaimer and renunciation by the decedent's executors of decedent's interest in the marital deduction trust created...
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