OPINION
RAUM, Judge:
The Commissioner determined a deficiency of $27,581.26 in the estate tax of the Estate of Saxton W. Barrett. The only issue remaining for decision is the deductibility, under section 2053, I.R.C. 1954, of $38,475.69, representing claims of Virginia R. Barrett, decedent's former wife. The facts have been stipulated.
The decedent, Saxton W. Barrett (Barrett), died testate on December 29, 1964, a resident of the State of...
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