ATKINS, Judge:
The respondent determined a deficiency in estate tax in the amount of $5,482.10. The only issue presented is whether the value of a trust created by the decedent is includable in his gross estate under the provisions of section 2036 of the Internal Revenue Code of 1954.
FINDINGS OF FACT
Some of the facts were stipulated and are incorporated herein by this reference.
The decedent Abner M. Mitchell died on February 11...
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