L. HAND, Circuit Judge.
The chief question in this case is whether the taxpayer's gross income for the year 1930 should be reduced by the amount of federal "estate taxes", and state "succession taxes", paid by the executor of her husband's estate. The will had made her the residuary legatee, and directed the executor to pay all inheritance or succession taxes "out of my estate"; it also provided that the executor "might advance to my wife out of income any sums which...
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