United States Tax Court November 1, 1948, Docket No. 13564 (Smallwood v. Commissioner)

OPINION.

Muedock, Judge:

The only argument advanced by the respondent is: Section 802 provides that Part II of the estate tax provisions applies to the estates of all citizens of the United States, the decedent was a citizen of the United States, therefore his estate is subject to the tax.1 That argument standing alone, seems irresistible.