Memorandum Findings of Fact and Opinion
HILL, Judge:
The respondent determined a deficiency in estate tax in the amount of $27,778.65. The only question involved is whether certain transfers of property by decedent to her two daughters were made in contemplation of death.
The estate tax return was filed with the collector of internal revenue for the third district of New York.
A part of the facts are stipulated and are so found.
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