Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
The respondent determined a deficiency in estate tax against the petitioner in the amount of $27,512.18. The issues are:
1. Whether the value of a 360-acre farm transferred by the decedent to his son approximately 14 months prior to his death is includible in decedent's gross estate as a transfer made in contemplation of death;
2. Whether any portion of the decedent's estate was trust...
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