J. SKELLY WRIGHT, District Judge.
Charles P. Manship died on January 27, 1947, leaving three-quarters of his estate to his wife. A substantial part of this property was still owned by Mrs. Manship when she died on September 30, 1950, and it thus became part of her estate. The only issue in this case is the proper amount allowable as a deduction from the gross estate of Mrs. Manship for previously taxed property under Section 812(c) of the Internal Revenue Code of...
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