OPINION
COHEN, Judge:
Respondent determined a deficiency of $125,361.44 in the Federal estate tax of petitioner. After concessions, the issues for decision are whether the estate tax marital deduction should be reduced by (1) Illinois inheritance tax on property passing to the surviving spouse, but payable by trustees, "in their discretion," out of nonmarital property, and (2) Federal and State income taxes, owed but unpaid by decedent at death, on...
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