MATHEWS, Circuit Judge.
Daniel Kelleher (hereafter called decedent) died on February 20, 1929. As executor of decedent's last will, petitioner, Campbell Kelleher, filed an income tax return for the period January 1, 1929, to February 20, 1929 (hereafter called the taxable period). Upon auditing this return, respondent, the Commissioner of Internal Revenue, determined that there was a deficiency of $25,045.90 in respect of decedent's tax, and so notified petitioner...
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