WYZANSKI, District Judge.
The issue raised by this case is the proper deduction from the gross estate of Margaret E. Deely for property which she received by bequest from her sister, Agnes T. Deely, who died less than five years before, and whose estate had paid an estate tax. 26 U.S.C.A. Int.Rev.Code, § 812(c).
Agnes died September 8, 1936 leaving Margaret as executrix and sole legatee. The gross estate was finally appraised at $235,789.84. There were...
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