United States Board of Tax Appeals June 9, 1931, Docket No. 21942. (Griswold v. Commissioner)

lead-opinion

OPINION.

Trammell:

The petitioners do not question the value of $90,000 placed by the respondent on the property held jointly, but contend *636that under the Revenue Act of 1921 no part of such property is to be included in the decedent’s taxable estate.