1. Tyler v. United States, Nos. 428, 546, 547, SUPREME COURT OF THE UNITED STATES, April 24, 1930, Argued , May 19, 1930, Decided
OVERVIEW: The Commissioner of Internal Revenue was entitled to include property owned by decedents and their spouses by the entirety in the gross estate of the decedents for the purpose of computing the tax upon the transfer of the net estate.
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