Mr. Justice Murphy delivered the opinion of the Court. This is a companion case to Fidelity-Philadelphia Trust Co. v. Rothensies, ante, p. 108. It too presents a question as to the proper valuation of the corpus of an inter vivos trust under § 302 (c) of the Revenue Act of 1926, 44 Stat. 9 , 70. On June 8, 1922, the decedent tra…
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