BREWSTER, District Judge.
The Commissioner of Internal Revenue has petitioned for a review of the decision of the Board of Tax Appeals, determining a deficiency in an estate tax of $129.67. The petitioner contends that the deficiency should have been greater. The question presented is whether the value of the remainder interest in property conveyed in trust by the decedent should have been included in his gross estate.
The facts are that, on July 21, 1923...
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