STERRETT, Judge:
Respondent determined a deficiency in the Federal estate tax of the Estate of Dwight B. Roy, Jr., in the amount of $8,430.56. Due to the concessions of the parties the sole issue remaining for our decision is whether Dwight B. Roy, Jr., upon transferring certain property in trust retained a reversionary interest, the value of which, immediately prior to his death exceeded 5 percent of the value of the property transferred; thereby, necessitating...
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