Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency in Federal estate tax due from the estate of Claire M. Conard in the amount of $3,728.36. The sole issue for decision is whether the estate is entitled to deduct, as a claim against the estate, the amount of $35,800 representing three unsecured notes endorsed by the decedent as a co-guarantor.
Findings of Fact
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