Respondent determined a deficiency in estate tax against the petitioner in the amount of $58,730.47. That certain expenses should be allowed as deductions upon presentation of proof of payment was stipulated and will be computed under Rule 50. The only issue is whether petitioner should be permitted to deduct the amount of $14,518 which was paid to decedent's first husband in settlement of his claim for moneys purportedly due him under an agreement entered into between him...
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