THOMAS, Circuit Judge.
The question presented in this case is whether the evidence supports a finding of the Tax Court.
The finding assailed by the petitioner is that a gift of real estate made in his life time by James S. Wahl, deceased, should be included in the decedent's gross taxable estate for the reason that the gift constituted a "transfer" by the decedent "in contemplation of * * * his death" within the meaning of § 302(c) of the Revenue Act...
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