MAHONEY, Circuit Judge.
In this case the Board of Tax Appeals reversed the determination by the Commissioner of Internal Revenue of deficiencies of $42,825.69 in income tax for 1937, and $26,290.93 in respondent's estate tax. The Commissioner has filed this petition for review.
The facts in this case are not in dispute and may be stated briefly as follows: Ozro M. Field, testator, died in 1936 leaving a gross estate of $366,527.66, which included property...
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