Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined a large deficiency in estate tax. The parties have settled all of their differences save one raised by the Commissioner in an amended answer.
The facts have been stipulated. The contention of the respondent is that the gross estate should include the corpora of four trusts established by the decedent during his life. He argues that there was a possibility of reverter since all of the...
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