ALBERT V. BRYAN, Circuit Judge.
For Federal estate tax purposes, the executor of Kate Burwell Williams contends, there should not be included as a part of her estate, the personal property transferred by her under an inter vivos trust agreement. Section 2036(a) (1) of the Internal Revenue Code of 1954 brings property transferred in trust into the gross estate of a decedent settlor who reserves for himself a life interest in the income from the trust. Because of the...
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