MULRONEY, Judge:
Respondent determined a deficiency in the estate tax of petitioner-estate in the sum of $5,902.38.
The issue presented here is whether the decedent, Allen D. Gutchess, retained, within the meaning of section 2036 of the Internal Revenue Code of 1954, the possession and enjoyment of the family residence for his life even though he had deeded it to his wife, Julia, about 11 years before his death.
FINDINGS OF FACT
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