MADDEN, Judge.
The question here is whether a gift was one made "in contemplation of death" so that the property given was required to be included in the donor's estate for purposes of taxation, or was, on the other hand, an ordinary gift inter vivos which separated the given property from the rest of the estate and subjected the given property only to the applicable gift tax. The amount of the difference in the taxes is $36,820.47.
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