WOOD, J., April 14, 1986.
We have now to respond to a petition filed on behalf of decedent's son and his wife, G. Andrew and Jane S. Ebelhare, objecting to the fact that the executor, Southeast National Bank, has included petitioners' noninterest-bearing promissory note in the face amount of $112,000 as an asset of decedent's estate. The note was executed in consideration of decedents' "sale" of his farm to petitioners on June 26, 1981. Petitioners contend...
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