Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
The respondent determined a deficiency in estate taxes in the sum of $10,029.96, of which approximately $9,633 is in dispute. The issue to be decided is whether the sum of $35,000 paid to the decedent's husband, Guido Scatena, by the executor of the decedent's estate, pursuant to a settlement of the husband's claims to a share of his wife's estate and his threatened litigation based on such claims...
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