CHESNUT, District Judge.
The question to be decided in this federal estate tax case is — when the executor exercises the option now given by statute to have the value of the "gross estate" determined as of the date one year after the decedent's death (instead of on the date of the decedent's death), must there be included in the valuation, in addition to the principal of the estate, also the income which has accrued thereon during the year after the...
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