Memorandum Opinion
BRUCE, Judge:
Respondent determined a deficiency in estate tax due from the Estate of Carlton A. Shively in the amount of $2,863.58. Certain of the adjustments made by respondent are not in dispute. The only issue presented for decision involves a deduction claimed for estate tax purposes relating to the estate's obligation to make support payments to the decedent's former wife, as provided in a separation agreement subsequently ratified...
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