United States Board of Tax Appeals February 29, 1940, Docket No. 95888. (Vath v. Commissioner)

lead-opinion

*488OPINION.

Van Fossan :

The statute under which the petitioner claims a deduction for “property previously taxed” is section 303 (a) (2) of the Revenue Act of 1926, as amended by section 806 of the Revenue Act of 1932.1

Counsel for the petitioner argues on brief that there has been no “final determination” that the estate of Frances L. Vath is or is not subject to the estate tax.