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LANG v. COMMISSIONER

No. 595.

289 U.S. 109 (1933)

LANG v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided April 10, 1933.

Attorney(s) appearing for the Case

Mr. Washington Bowie, Jr., with whom Mr. J.R. Sherrod was on the brief, for petitioner.

Mr. Whitney North Seymour, with whom Solicitor General Thacher and Messrs. Sewall Key and Norman D. Keller were on the brief, for respondent.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

In 1915 petitioner and her husband purchased certain real property at a cost of $13,000, title being vested in them as tenants by the entirety. Of this amount petitioner contributed $1,560 (12 per cent.), and her husband the remaining 88 per cent. The husband died in 1924, the property at that time having a market value of $40,000; and 88 per cent. of that amount was included in the value of the decedent's...

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