(decedent took out four insurance policies naming wife as beneficiary along with couple’s minor children; marriage dissolved in 2004 and wife received child support and agreement that decedent would maintain insurance policy to cover child support obligation; wife also received spousal maintenance payments and decedent required to maintain $500,000 insurance policy to protect former spouse's interest in spousal maintenance payments; at hearing court ordered decedent to maintain policy with $2.495 million death benefit for former spouse; upon death, former wife received $2.495 million policy proceeds; estate's tax liability (state and federal) was $970,000 and estate did not have sufficient liquid funds to pay tax; Form 706 included $2.495 insurance policy proceeds and then claimed offsetting deduction as debt of estate; court held that policy proceeds includible in estate pursuant to I.R.C. Sec. 2042, but because proceeds payable to wife by court ordered settlement agreement it was paid to spouse for full and adequate consideration under I.R.C. Sec. 2516 and Sec. 2053(c)(1)(A); interest paid on former spouse's loan to estate also deductible).