Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency of $8,733.92 in petitioner's Federal estate tax. The principal issue in dispute is whether the decedent, the settlor of an inter vivos trust, retained power as trustee in conjunction with another trustee to designate the persons who would possess or enjoy the corpus or income from the trust so as to render the value of the transferred property includible in his...
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