IRWIN, Judge:
Respondent determined a deficiency of $117,719 in the estate tax of the Estate of Fred A. Cutter.
Due to certain concessions made by the parties, the only issue remaining for our decision is whether the principal and accumulated income therefrom (or any part thereof) of eight trusts established by the decedent during his lifetime for the benefit of his grandchildren should be includable in his gross estate. This issue depends upon whether...
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