MATHEWS, Circuit Judge.
As executor of the last will of Maud Gillespie, hereafter called the taxpayer, petitioner seeks reversal of a decision of the Board of Tax Appeals (43 B.T.A. 399) which determined that there was a deficiency of $549.76 in respect of the taxpayer's income tax for 1935.
At all times here pertinent the taxpayer, her husband (F. A. Gillespie) and their three sons owned all (10,000 shares) of the capital stock of F. A. Gillespie & Sons...
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