Memorandum Opinion
TYSON, Judge:
The respondent has determined a deficiency in estate tax against the estate of Myra C. Kitchen, in the amount of $4,491.30, resulting, in part, from respondent's inclusion in decedent's gross estate of the amount of $16,146.88 as the value, at the date of decedent's death, of property transferred by decedent to a trust created by her on May 15, 1915. Other adjustments are not in controversy.
The issues presented are...
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