This proceeding involves a deficiency in estate tax in the amount of $6,887.63. Concessions have been made on both sides so that, of the original issues, only one remains, viz., whether $10,250 paid by the executor to the surviving spouse in settlement of claims against the decedent's estate is allowable as a marital deduction in determining the net estate. The facts which have been stipulated are incorporated by this reference.
FINDINGS OF FACT.
Alroy S...
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