McCORD, Circuit Judge.
This is a petition for review of a decision of the Tax Court entered December 8, 1947, assessing a deficiency against the estate of Benjamin Paschal O'Neal in the amount of $47,475.51, pursuant to Section 1141(a) of the Internal Revenue Code, as amended, Title 26 U.S.C.A. § 1141(a).
The sole question presented is whether the Tax Court properly held that a transfer in trust by decedent for the benefit of his wife on December 19,...
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