The Commissioner determined a deficiency in Federal estate tax liability against the estate of Martha M. Tremaine in the amount of $59,809.45.
The sole question submitted for our decision is whether property transferred to the trust prior to the enactment of the Revenue Act of 1924 on June 2, 1924, having a value at the date of decedent's death of $181,304.31, should be included in the gross estate of the decedent under section 811 (c) or (d) of the Internal Revenue...
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