Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $15,618.27 in estate tax. The petitioner assigns as error the action of the Commissioner in determining that a transfer by the decedent to a trust was made in contemplation of his death within the meaning of section 811 (c) (1) (A). The Commissioner has pleaded and contends that the transfer was within section 811 (c) (1) (B).
Findings of Fact
The decedent was born...
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