United States Tax Court June 11, 1945, Docket No. 3827 (Estate of Awrey v. Commissioner)

OPINION.

Disney, Judge:

The first issue is as follows: As of the date of decedent’s death, to what extent, if any, did decedent’s wife have an interest in her husband’s one-quarter share in the partnership business known as Awrey Bakeries. The answer to this question is governed by section 811 (a) and (e) of the Internal Revenue Code, the provisions of which are set forth in the margin.