MARTIN, Chief Justice.
This case involves federal estate taxes under the Revenue Act of 1926, 44 Stat. 9, 69.
Appellants are the executors of the estate of Thomas Cover, who died testate on March 26, 1926, a resident of Winchester, Va. On January 17, 1918, the decedent executed a deed of trust to the Safe Deposit & Trust Company of Baltimore, the material parts of which are as follows:
"Know all men by these presents:
"That I, Thomas Cover...
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