Respondent has determined a deficiency in estate tax in the amount of $55,393.18. The issues presented are: (a) Whether the commuted value of future payments under a contract between the decedent and John Wanamaker Philadelphia, a corporation, which payments were to be made to decedent's wife after his death, is includible in decedent's gross estate under section 811 (c) of the Internal Revenue Code, and (b) whether decedent's estate is entitled to additional deductions as...
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