This petition involves the amount of the transfer tax due on the estate of Walter Lippincott, who died testate in 1927. The petitioners are the executors of the estate.
Section 302 of the Revenue Act of 1926 (26 USCA § 1094) provides, in part:
"The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or...
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