United States Board of Tax Appeals November 28, 1928, Docket Nos. 14063, 25751. (Haller v. Commissioner)

lead-opinion

*493OPINION.

Phillips:

Several errors were assigned in the petition and urged in the brief filed by petitioner. It is the contention of the petitioner that under the will of Jacob Haller, construed in the light of the surrounding circumstances at the time of his death, one-seventh of the income is distributable to her and one-seventh to each of the children who were living during the