SOPER, Circuit Judge.
The United States Board of Tax Appeals held in this case that the entire corpus of a trust estate created by the decedent in her lifetime should be included in her gross estate, subject to the estate tax under sections 301 (a) and 302 of the Revenue Act of 1926, c. 27, 44 Stat. 69, 26 U. S.C.A. §§ 410 and 411. Specifically it was held that the value of the corpus of the trust estate was includable in the value of the gross estate under...
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