| http://www.w3.org/ns/prov#value | - ers a property interest in settlement of the controversy, the interest so assigned or surrendered is not considered as having 'passed from the decedent to his surviving spouse.'26 C.F.R. Sec. 20.2056(e)-2(d) (1).6 Turning our attention to the facts in the instant case, they reflect that Mrs. Burge, in the agreement with her stepson, "surrender [ed] a property interest in settlement of all claims
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