The petitioner seeks a redetermination of a deficiency of $35,804.10 in Federal estate tax. The sole issue is whether the corpus of a trust created on September 14, 1936, is includible in decedent's gross estate under subdivisions (b) or (c) of section 811 of the Internal Revenue Code. Certain of the facts were stipulated and are so found. Other facts are found from the evidence.
FINDINGS OF FACT.
Harry E. Byram died on November 11, 1941, a resident of Southport...
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