Estate of Arthur A. Schmidt, Deceased, Marjorie Mosher Schmidt v. Commissioner of Internal Revenue

STEPHENS, Circuit Judge.

We are here reviewing a decision of The Tax Court, 19 T.C. 54, by which the petitioner lost her claim for a redetermination of the estate tax. By agreement of the parties, there will be no dispute as to the sum of the correct tax, once it is decided whether a gift tax has been paid on certain gifts made to the decedent in 1946, thereby qualifying the gifts as property previously taxed and therefore deductible from decedent’s taxable estate under the provisions of § 812(c) of the Internal Revenue Code, Title 26 U.S.C.A. § 812(c). 1 All cita tions of applicable statutory…