1. Brewster v. Gage, No. 61, SUPREME COURT OF THE UNITED STATES, December 6, 1929, Argued , January 6, 1930, Decided
OVERVIEW: Notwithstanding the postponement of the actual transfer of legal title, the basis for ascertaining the gain or loss on the sale of real estate by an heir or devisee was its value at the time of decedent's death.
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