Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent determined a deficiency in estate tax in the amount of $9,206.79. Most of the adjustments made by the respondent have been conceded by petitioner. The only issue remaining is whether the value of the corpus of a trust created by decedent on December 17, 1928, is includable in his gross estate as a transfer intended to take effect in possession or enjoyment at or after his death within...
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