United States Board of Tax Appeals March 25, 1931, Docket No. 43409. (Field v. Commissioner)

lead-opinion

*917OPINION.

Van Fossan:

The issue is whether or not any interest in the personal and real property listed as items 1 to 8, inclusive, and 6 to 56, inclusive, of Schedule G-l of the Federal estate tax return passed to the estate of William B. Field upon his death. These items of property had belonged to Leonard H. Field, decedent’s father, and were a part of his residuary estate.