DENMAN, Circuit Judge.
The executors seek review of a decision of the Tax Court holding that the value of an estate of a trust created by the testatrix should be included with other property values in determining the value of her estate under section 811 of the Revenue Code, 26 U.S.C.A. Int.Rev.Code § 811.
The Commissioner contends that under the provisions of the trust instrument the trustor well could have revert to her in her lifetime the entire interest...
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