Chase v. Martin

Buci-ianan, Vice-Okdinary.

The appeal in this case challenges the correctness of the taxes assessed and levied by the Commissioner, in two particulars.

The first is in respect to the inclusion by the Commissioner of the value of certain transfers inter vivos, as a part of the taxable estate. The position of appellants on this point is conceded by the respondent, who by his brief consents that the record be remitted for correction of the tax in this regard. Accordingly, it need not here be further considered.

The remaining issue involves the correctness of the tax assessed in respect of the…