dissenting: I dissent on the ground that as the 1923 tax had been extinguished under section 1106 (a) of the Revenue Act of 1926, there was no tax due to be collected from the transferee.
Smith agrees with this dissent.dissenting: I dissent on the ground that as the 1923 tax had been extinguished under section 1106 (a) of the Revenue Act of 1926, there was no tax due to be collected from the transferee.
Smith agrees with this dissent.