OPINION
RAUM, Judge:
The Commissioner determined a deficiency in estate tax in the amount of $4,736.61. The principal adjustment giving rise to that deficiency, and the only one in issue, raises the question whether the commuted value of a life estate in the decedent's property commencing at the decedent's death in favor of her surviving husband was deductible as a "claim" against her estate that was contracted "for an adequate and full consideration...
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