FRANK A. KAUFMAN, District Judge.
Opinion for the Court filed by FRANK A. KAUFMAN, District Judge.
The sole question in this case is whether certain payments made by plaintiff as executrix of the estate of Ethel H. Director constituted payments of "claims against" that estate within the meaning of section 2053 of the Internal Revenue Code, 26 U.S.C. § 2053 (section 2053) and a regulation promulgated pursuant thereto, 26 C.F.R. § 20.2053-4 (the Regulation...
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