OPINION.
NICHOLS, Judge.
Plaintiffs, Carrie and Julius Kramer, are executors of the estate of Abraham Kramer. They are claiming an estate tax refund because they say the Commissioner of Internal Revenue (hereinafter referred to as the Commissioner) wrongfully included in the decedent's gross estate the value of the right of decedent's widow to receive weekly payments from his employer after his death. The parties have stipulated the facts. We agree with...
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