L. HAND, Circuit Judge.
This case comes on upon a petition to review an order of the Board of Tax Appeals assessing an income tax deficiency against the petitioner, an executor, for the year 1934. The facts, which are admitted, are as follows: The taxpayer's testator died on November 12, 1934, seised of real property in the Town of Islip, County of Suffolk, New York; and the question is when the tax on the land "accrued" under § 23(c) and § 43 of the Revenue...
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