WOODBURY, Circuit Judge.
This is a petition by the Commissioner of Internal Revenue for review of a decision of the Tax Court of the United States holding that there is no deficiency in the federal estate tax paid by the respondent on the Estate of one George H. Lowe, Sr. The statute involved is § 303 of the Revenue Act of 1926, 44 Stat. Part II, p. 72, as amended by § 805 of the Revenue Act of 1932, 47 Stat. 280, and § 403 of the Revenue Act of 1934...
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