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ESTATE OF LOWE

No. 76-2105.

555 F.2d 244 (1977)

ESTATE of James R. LOWE, Deceased. CROCKER NATIONAL BANK, James R. Lowe, Jr. and Margot H. Lowe, Co-Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

June 3, 1977.

Attorney(s) appearing for the Case

Bruce M. Casey, Jr., argued, Chickering & Gregory, San Francisco, Cal., for appellants-petitioners.

Lemuel Matthews, Jonas, Matthews, King & Mahan, San Francisco, Cal., Jeffrey S. Blum, Atty., argued, Tax Div.—Leonard J. Henzke, Jr., U. S. Dept. of Justice, Washington, D. C., for respondent.

Before MERRILL and CHOY, Circuit Judges, and BONSAL, District Judge.

PER CURIAM:

The sole issue on appeal is whether the Tax Court erred in finding that the value of certain property transferred in trust is includable in the gross estate of decedent James Lowe as having been transferred by him "in contemplation of death" within the meaning of the former version of Int.Rev. Code of 1954, § 2035.1 We affirm.

Since the property was transferred for less than adequate consideration within three...

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