SAYLOR, J. April 12, 1961.
This matter came before the court upon an appeal from the inheritance tax assessment by which the corpus of an inter vivos trust created by decedent-settlor was taxed as part of his individual estate.
Decedent created the trust in 1952 for the benefit of his son. He died in 1959. The basis on which the trust was taxed as part of decedent's individual estate was his reservation in the trust deed of an unlimited
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