Burnet

The Commissioner of Internal Revenue, in fixing the estate tax upon the estate of Richard Sykes, who died May 31, 1923, included in the gross estate properties which had been conveyed by the decedent by four separate conveyances upon the ground that the property described in these several deeds “took effect in possession or enjoyment at or after the death” of said decedent. The executor of the will of the decedent and the trustees in the several trust deeds and conveyances petitioned the Board of Tax Appeals for review of the finding of the Commissioner of Internal Revenue. The Board of Tax Appeals affirmed the decision of the Commissioner with reference to the property transferred by the decedent in the trust agreement executed by him April 1, 1916, and the trustees and the executor petition this court to review that part of the decision.

The Board of Tax'Appeals reversed the decision of the Commissioner with reference to the trust conveyance dated April 7, 1916, and the conveyance dated December 1, 1916, and from this part of the decision the Commissioner petitions this court for a review thereof. A fourth deed is also involved in these proceedings, but the Commissioner admits…