Respondent determined a deficiency in estate tax of $13,492.85. Pompeo M. Maresi, hereinafter referred to as decedent, died on August 12, 1940.
Petitioner having conceded certain adjustments made by respondent, two questions remain for consideration:
(1) May the commuted value of the liability for payments to decedent's divorced wife be deducted from the gross estate?
(2) In the event a deduction is allowable from the gross estate, has petitioner proved...
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