Brown v. Commissioner

LINDLEY, District Judge.

This review of a decision of the Board of Tax Appeals questions the validity of a deficiency in a transfer tax assessed against the estate of Milton Hay Brown, deceased. The Commissioner added to the decedent’s gross estate as reported by the executrix the stipulated value, $241,808.45, of one-third of his mother’s property, all of which became part of a trust estate created December 24, 1923. The Board approved the addition because of Section 302 of the Revenue Act of 1926, Chap. 27, 44 Stat. 9, subparagraph (d), 26 U.S.C.A. Int.Rev. Acts, page 227, which directs that…