MOORE, Chief Justice.
The question presented on this appeal is whether certain notes executed and delivered by decedent, Earl C. McAllister, to his two sons, their spouses and his five grandchildren, filed as claims in the estate, may be deducted as debts for Iowa Inheritance Tax purposes. The estate has appealed from the trial court's judgment denying the claimed deduction. We affirm.
Decedent died testate on August 2, 1971. His sons, Keith and Roger were...
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