Levy

This is a petition to review a decision of the Board of Tax Appeals redetermining a deficiency in estate taxes. There is no controversy over the facts. Achille Levy, a resident of the state of California, died testate February 20, 1922, leaving a surviving wife. All property owned by. the decedent and his wife at the time of his death was acquired during coverture, and was community property under the laws of the state. The petitioners, as executors of the will of the decedent, filed with the collector of internal revenue at Los Angeles, Cal., on February 16, 1923, a federal estate tax return for the estate, disclosing a net estate of $1,-568,432.71 and a tax of $109,711.92. The Commissioner of Internal Revenue assessed the tax due on the return, and the same was paid by the executors on the date of filing. In determining the gross estate subject to the federal estate tax, the executors included the entire value of the community property belonging to the decedent and his¡ wife. Some time after the payment of the tax, the petitioners filed with the Commissioner a •claim for a refund, upon the ground that, in determining the gross estate for federal tax purposes, the value of the…