Vol. 롤스 세 번째 개정판, 맥심, p.. 포메 로이 에퀴티, th Ed., Vol. Rawles Third Revision, Maxim, p.. Pomeroys Equity, th Ed., Vol. , pp. , pp.. As we understand the facts, no portion of the widows separate property or her onehalf interest in the community property has been included in the decedents gross estate.