duces the value of the estate for estate tax purposes such that only the net value of the preferred interest in effectively subject to estate tax. lepeet-eil-the-tax-effeets-iPthe-prefefred-interests-were-trented-es-tlebt-fer--federal-ineeme- tax-purpeses-fele-Gasile-Hafber-deeisien* 8r Weeld-tbe-tex-effeets-e