LENT, Justice.
The issue is whether certain money received by the plaintiffs resulting from the cutting of timber under the terms of a certain contract constituted income in respect of a decedent (hereinafter "IRD"). We hold that it did not.
The money in question is sums received by plaintiffs for timber cut and paid for after the deaths of plaintiffs' decedents, who were owners of certain fractional shares of the timber at the...
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