OPINION
HARBISON, Justice.
In this inheritance tax case the Chancellor held that the taxpayer correctly included only one-half of the value of decedent's residence in his taxable estate. The Commissioner insisted that the full value of the residence was includable because it had previously been held by the decedent and his wife as tenants by the entirety, and he had transferred his interest therein to his wife in contemplation of death. After consideration...
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