Memorandum Findings of Fact and Opinion
The respondent determined a deficiency of $9,380.24 in the estate tax of the estate of Eugene Tetzlaff, deceased. He also seeks an increase of an unnamed amount by reason of additional stipulated transfers and also a transfer as claimed in his amended answer.
The issues are:
1. Whether or not the transfer of certain stocks made by the decedent to his wife and children in 1935 and 1936 were in contemplation...
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