MATHEWS, Circuit Judge.
Petitioner, as executrix of the last will of her deceased husband, Chapman Foster, seeks reversal of a decision of the Board of Tax Appeals which sustained a determination by respondent, the Commissioner of Internal Revenue, that there was a deficiency of $1,119 in respect of the estate tax imposed on Chapman Foster's estate by title III (sections 300-325) of the Revenue Act of 1926, 44 Stat. 69-87.
Chapman Foster (hereinafter called...
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