Memorandum Findings of Fact and Opinion
QUEALY, Judge:
The respondent determined a deficiency and penalty in the Federal estate tax of the Estate of Elizabeth Moesch, deceased, in the amount of $9,294.35. Due to concessions by the parties, the issues presented for our decision are:
(1) Whether the transfer by the decedent in July or August 1964 of $20,000 was made in contemplation of death within the meaning of section 2035;
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