Matthew Rives McGehee of the Estate of Delia Crawford McGehee Deceased v. Commissioner of Internal Revenue

JONES, Circuit Judge.

The Tax Court, whose decision we here review, thus states the Federal estate tax issues presented:

“(1) Whether the value of stock dividends paid on stock between the time of its transfer in contemplation of death and the death of the trans-feror is includible in decedent’s gross estate under section 811(c) Internal Revenue Code of 1939, and (2) whether a certain devise and bequest by the decedent results in a marital deduction under section 812 (e).”

The Tax Court’s opinion is reported in 28 T.C. 412.

From a stipulation of facts it appears that Delia Crawford McGehee made…