SWINFORD, District Judge.
This is an action for the recovery of a deficiency in estate tax and interest thereon with respect to the estate of George W. Greer. The amount claimed by the plaintiff is $24,537.79. The case was tried without the intervention of a jury and is submitted on law and facts.
The code provisions involved and regulations pursuant thereto are quoted:
Internal Revenue Code:
"Sec. 811. Gross estate.
"The value of the...
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