MAJOR, Chief Judge.
This is a petition to review a decision of the Tax Court of the United States, entered October 6, 1949, which determined a deficiency in petitioner's Federal estate tax in the amount of $14,876.72. The issue which the case presents, decided adversely to the petitioner, is whether certain gifts made by the decedent, William W. Parish, to his four adult children were made in contemplation of death within the meaning of Sec. 811(c) of the Internal...
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