United States Board of Tax Appeals June 27, 1941, Docket No. 100526. (Kaffie v. Commissioner)

lead-opinion

*846OPINION.

Smith:

The question presented by this proceeding is the value for estate tax purposes of the decedent’s one-half community interest in his one-half interest in the partnership of Kaffie Lumber & Building Co., which respondent concedes was dissolved by the death of Leopold Kaffie on September 29, 1937. In the estate tax return such value was reported to be $97,252.