ESTATE OF PARISH v. COMMISSIONER

Docket No. 12295.

8 T.C.M. 257 (1949)

Estate of William W. Parish, Deceased, Varnum A. Parish, as Administrator de bonis non v. Commissioner.

United States Tax Court.

Entered March 15, 1949.


Attorney(s) appearing for the Case

Allin H. Pierce, Esq., 135 So. La Salle St., Chicago, Ill., for the petitioner. William Schwerdtfeger, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This cause involves estate tax. Deficiency was determined in the amount of $15,635.33. Since the parties have stipulated that certain administration expenses shall be stipulated or determined upon hearing under Rule 50, the only question left for our consideration is whether certain transfers were made by the decedent in contemplation of death within the meaning of section 811(c) of the Internal Revenue...

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