Commissioner of Internal Revenue v. Cadwallader

HEALY, Circuit Judge.

While domiciled in the Philippine Islands, Brooke W. Cadwallader and his wife acquired certain personal property. The husband and wife- were .citizens of the United States. Cadwallader died in the Philippines in 1936; and the question pre*548sented is whether, for federal estate tax purposes, his gross estate includes the whole or only one-half of the property so acquired. The Commissioner assessed the entire value, hut on petition for redetermination the Board of Tax Appeals held that only one-half the value was taxable.

So far as pertinent, Section 302(a) of the Revenue Act…