REEVES, District Judge.
The question presented is whether for the purpose of determining the tax liability of the estate of the deceased, paragraph "(d)" of section 411, title 26, U.S.C., 26 U.S.C.A. § 411(d), section 302(d) of the Revenue Act of 1926, requires that there shall be included in the value of the gross estate certain property transferred in trust.
The deceased departed this life on March 24, 1931. Prior to that date, to wit, February 23,...
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