This proceeding involves a deficiency in estate tax in the amount of $48,423.17, and arises upon petition of the estate for a redetermination of this deficiency. The principal question presented is whether the proceeds of certain policies of insurance on the life of the decedent, which policies were transferred to two irrevocable trusts by the decedent during his lifetime, are includible in his estate. The other question is whether decedent's estate is entitled to certain...
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