Foster v. Commissioner of Internal Revenue

MATHEWS, Circuit Judge.

Petitioner, as executrix of the last will of her deceased husband, Chapman Foster, seeks reversal of a decision of the Board of Tax Appeals which sustained a determination by respondent, the Commissioner of Internal Revenue, that there was a deficiency of $1,119 in respect of the -estate tax imposed on Chapman Foster’s estate by title III (sections 300-325) of the Revenue Act of 1926, 44 Stat. 69-87.

Chapman Foster (hereinafter called decedent) died on March ,16, 1931. At the time of his death he and petitioner held as joint tenants real estate of the value of $203,815,…