The respondent determined a deficiency in estate tax against the petitioner in the amount of $5,514.36. The question is whether certain transfers of property were gifts made in contemplation of death.
FINDINGS OF FACT.
Carl C. Lynch, hereafter referred to as decedent, died testate on September 17, 1956, a resident of Phoenix, Arizona. An estate tax return was filed with the district director of internal revenue for Arizona on December 16, 1957, by Ella M...
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