Estate of Rosenberg v. Commissioner ( 1929 )

OPINION.

Lansdon :

The issue here is controlled by Talcott v. United States, 23 Fed. (2d) 897. Cf. also our decision in Mary Brent, Executrix, 6 B. T. A. 143 and Griffith Henshaw, Executor, 12 B. T. A. 1441.

Decision will be entered for respondent.