6 B.T.A. 341
United States Board of Tax Appeals
Decided February 28, 1927
United States Board of Tax Appeals · decided 1927-02-28
Value of an estate by the entirety excluded from the gross estate of decedent on authority of Estate of Charles I. Hudson,5 B.T.A. 711.
Relies on Dyer v. Commissioner
Decided 1927-02-28
¶2The facts here presented bring this case on all fours with those in Estate of Charles I. Hudson, 5 B. T. A. 711, and on the authority of the decision in that case we find that the respondent was in error here.
¶3Judgment will he entered for the 'petitioners,