Reed v. Commissioner of Internal Revenue

WALKER, Circuit Judge.

This is a petition for a review of an order of tbe Board of Tax Appeals sustaining tbe action of tbe Commissioner of Internal Revenue in determining a deficiency in estate taxes against tbe estate of Tbomas Selden Reed, who died on February 20, 1924. That determination was tbe result of including in tbe gross estate of the decedent property which was conveyed to him by the deed mentioned below. The Board’s findings of fact’include the following: Decedent had been married twice. His first wife, Dora Reed, died intestate in the year 1886. By her decedent had five children,…