SWIFT, Judge:
Respondent determined a deficiency in the amount of $117,067 in the Federal estate tax of the Estate of Elizabeth G. Huntington (decedent).
After concessions, the issue remaining for decision is whether decedent's estate may deduct as a claim against the estate under section 2053(a)(3) a $425,000 payment made by the estate in settlement of a lawsuit.
Unless otherwise indicated, all section references are to the Internal Revenue...
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