L. HAND, Chief Judge.
The executors of Paul Garrett appeal from — petition to review — an order of the Tax Court, in banc, which included in whole or in part, the trust funds of two trusts, set up by Garrett, their testator: one in 1923, and the other in 1929. Although the settlor died in 1940, the Tax Court held that both trusts were made "in contemplation of death" within the meaning of the statute,
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