United States Board of Tax Appeals July 9, 1935, Docket No. 64886 (Robert Hoe Estate Co. v. Commissioner)

*907OPINION.

Matthews:

The question before us is whether the petitioner, a corporation which purchased real property subject to the widow’s right of dower from the executors of the decedent’s will, may deduct from its taxable net income for 1929 the amount paid to the decedent’s widow pursuant to the agreement under which it acquired the widow’s dower interest in the property, the amount thus