United States Board of Tax Appeals September 25, 1931, Docket No. 40765. (Rosser v. Commissioner)

lead-opinion

*179OPINION.

Van Fossan:

The principal issue in this proceeding is whether or not at the time of her death Margaret Edwards Cobleigh had such an interest in the residue of the estate of her father, Daniel Edwards, deceased, that the value thereof should be included in the gross estate for the purposes of the estate tax.