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Polinger pledged $200,000 to P. The pledge was evidenced by a card signed by Polinger under date of 9 November 1974. It recited: In consideration of the obligation incurred based upon this pledge, I hereby promise to pay to the United Jewish Appeal the amount indicated on this card. He died. At the time of Polinger's death, $133,500 was unpaid on his pledge. D disallowed the claim for the balance of the pledge. P filed a petition praying that the claim be allowed and moved for summary judgment. The court agreed with P and allowed the claim and D appealed.

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