death.... ” Propstra v. United States, 680 F.2d 1248, 1250 (9th Cir.1982). The federal estate tax is imposed on the decedent’s taxable estate. 26 U.S.C. §§ 2001(a), 2053(a). The taxable estate is determined by reducing the gross estate by deductions allowable under the Internal Revenue Code. 26 U.S.C. § 2053(a). Claims against the estate are one type of deduction allowable under the Internal Revenue Code. 26 U.S.C. § 2053(a)(3). Claims against the estate are “personal obligations of the decedent existing at the time of his death, whether or not then matured, and interest thereon which had accrued at the time of death.” Treas. Reg. § 20.2053-4. Only claims that are “enforceable against the decedent’s estate may be deducted.” Id.; see Estate of Du-Val v. Comm’r, 4 T.C. 722, 725 (1945) (<HOLDING>), aff'd, 152 F.2d 103 (9th Cir.1945). Tax obli
holding that there is no constitutional right to appeal a criminal conviction holding that it is well settled that there is no constitutional right to an appeal holding that there is no due process right to appellate review recognizing that a claim is an assertion of a right and if there is no assertion of a right there is no claim to deduct holding that there is no federal or colorado constitutional right to postconviction counsel but there is a limited statutory right