SPARKS, Circuit Judge.
This petition for review of a decision of the Board of Tax Appeals presents the question of the deductibility from the gross estate of decedent of a claim filed by his daughter against the estate. It was based on a contract made by her parents many years before as a part of a settlement in connection with divorce proceedings.
The contract out of which the claim arose was made in 1909. It provided that decedent should pay his then wife...
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