Mr. Chief Justice Stone delivered the opinion of the Court. In this case the Commissioner of Internal Revenue, proceeding under § 811 (e) (2) of the Internal Revenue Code, 26 U. S. C. § 811 (e) (2), as amended by § 402 of the Revenue Act of 1942, 56 Stat. 798 , has levied an estate tax on the termination of the marital community by the…
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