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ESTATE OF McDOWELL v. COMMISSIONER

Docket No. 27520-83.

51 T.C.M. 319 (1986)

T.C. Memo. 1986-27

Estate of Clarence McDowell, deceased, Peggy Nystrom, personal representative v. Commissioner.

United States Tax Court.

Filed January 22, 1986.

Attorney(s) appearing for the Case

David N. Niklas, 404-406 Fuller Ave., Helena, Mont., for the petitioner. Joel Lopata, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined a deficiency of $21,098.21 in petitioner's Federal estate taxes. After concessions, the issues for decision are (1) whether an annuity obligation, in excess of payments actually made, represented a claim against the estate deductible under section 2053(a)(3);1 and (2) if the claim is deductible, whether the amount deductible should be determined actuarially...

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