ALLEN, Circuit Judge.
The Board of Tax Appeals sustained a determination of deficiency in estate tax in the amount of $6,050, upon the ground that the value of real property owned by the decedent in Michigan under a tenancy by the entirety was includible in the gross estate. 30 B.T.A. 69.
The estate by the entirety was created in 1915, and decedent died November 25, 1922. It is conceded by petitioner that if the property had been acquired by the decedent and...
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