Estate of Saunders v. Comr., No. 12-70323, 2014 U.S. App. LEXIS 4647 (9th Cir. Mar. 12, 2014)

(court ruled that a $30 million malpractice claim against the pre-deceased spouse of the decedent that was outstanding at the time of the surviving spouse's death was not deductible by the estate because the value of the claim was not certain enough as of the date of death; thecourt did allow, however, a $250,000 deduction for the amount that the estate paid to settle the claim).