Memorandum Findings of Fact and Opinion
SMITH, Judge:
This is a proceeding for the redetermination of a deficiency in estate tax in the amount of $37,111.75. The question in issue is whether there should be included in the net estate of the decedent transfers of securities by the decedent to his daughter, and of his summer and winter homes to his wife (all of his property) on or about December 26, 1934. The respondent contends that the transfers were made...
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