HOLMES, Circuit Judge.
These two petitions for review, consolidated for hearing and decision in this court, present two questions:
(1) Whether a dividend on stock held by the decedent which was declared prior to the date of his death but was payable to stockholders of record on a date subsequent to his death should be accrued as part of decedent's gross income pursuant to Section 42 of the Revenue Act of 1934, 26 U. S.C.A.Int.Rev.Code § 42.
(2...
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