The Commissioner determined a deficiency in estate tax of $39,373.16, of which $2,287.25 has been paid. The only issue is whether the respondent erred in including in the gross estate of the decedent, Mary Clare Milner, the value of property with respect to which the decedent in her lifetime had executed an instrument of conveyance in trust to carry out an agreement settling a contest of the will of the decedent's mother. The proceeding was submitted upon oral testimony,...
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