Steen

Appellant, Ruth Forbes Steen, formerly Ruth Forbes McLeod, sole distributee of the estate of Norman A. McLeod, deceased, hereafter called decedent, brought an action against appellee, the United States, to re cover an overpayment of estate tax on decedent’s estate. The parties agreed that the tax was overpaid, and that appellant was entitled to recover the overpayment, but they disagreed as to the amount thereof.

Appellant and decedent were married in California on October 5, 1934, and resided in California until decedent’s death on May 12, 1946. At the time of decedent’s death, ceitain property, hereafter called the joint property, was owned and held by appellant and decedent. Appellee contended that, in determining the value of decedent’s gross vástate for purposes of the tax, the value of the joint property at the time of his death was includible to the extent of the interest therein held by him and appellant; which is to say, appellee contended that the entire value of the joint property was in-cludible. Appellant contended that the value of the joint property was includible only to the extent of the interest therein held by decedent, which she contended was a one-half…