LITTLETON, Judge.
The questions presented are: (1) Whether the transfer of May 7, 1917, from John H. Kohnke to the decedent as trustee for himself and his wife was such a transfer intended to take effect in possession or enjoyment at or after the decedent's death as may be included in the decedent's gross estate within the meaning of section 402 (c) of the Revenue Act of 1921; and, if so, (2) whether the taxation of an amount representing the transfer as a part of...
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