Memorandum Opinion
RAUM, Judge:
The Commissioner determined an estate tax deficiency of $20,293.33 in respect of the Estate of Merton L. Cline. The only issue remaining for decision is whether the estate (petitioner) is entitled to a marital deduction of $35,850 for property passing to the decedent's surviving spouse in accordance with a prenuptial agreement. All of the facts have been stipulated.
Merton L. Cline, (sometimes referred to as Dr. Cline...
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