KILKENNY, District Judge.
This is a Federal Estate Tax case raising a question as to the proper interpretation of the word "distributed" as used in 26 U.S.C. § 2032(a) (1).
Decedent, at the time of his death in March, 1960, was the owner of a number of shares of the capital stock of the National Lead Co. On October 14, 1960, the executor was authorized, by probate court order,
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