Memorandum Opinion
VAN FOSSAN, Judge:
This proceeding is presently before us on reconsideration of the opinion of the United States Board of Tax Appeals, reported at 47 B. T. A. 909 [Dec. 12,861]. In that opinion two issues were considered.
As to the first, it was held that a certain transfer was not made in contemplation of death. We affirm that conclusion.
The second issue in the case was whether the trust in question constituted a transfer...
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