Owen

This is a petition to review an order of the Board of Tax Appeals determining that a deficiency exists in estate taxes due from the estate of petitioner’s intestate, under § 402(a) of the Revenue Act of 1921, 42 Stat. 227 , 278, that provides:

*330 “That the value, of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated—

(a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration and is subject to distribution as part of his estate. * * * ”

Frank G. Owen, the decedent, was a eiti'zen and resident of Oregon. He died intestate on June 26,1922, and Leila S. Owen, his wife, is administratrix of the estate.

For some time prior to his death, decedent and his wife were having marital difficulties. A. E. Reames, a witness, who acted as attorney for the decedent in the latter’s lifetime, testified as follows: “Mr. Owen brought to me a list of these securities that are designated and set out in the exhibit, showing the…