OPINION
RAUM, Judge:
The Commissioner determined a deficiency in petitioner's Federal estate tax of $46,572.47. After concessions, the only issue is whether, for purposes of the marital deduction under section 2056, I.R.C. 1954, the value of property in and passing into a marital deduction trust must be reduced by reason of Massachusetts State inheritance taxes on the future interests in that trust which will become payable upon the death of decedent...
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