Memorandum Findings of Fact and Opinion
The respondent has determined a deficiency in estate taxes against the estate of the decedent in the sum of $6,352.32, practically all of which deficiency results from the inclusion by respondent in the gross estate of decedent of the value at the date of her death of property transferred by her to an irrevocable trust which she created in 1928, by the terms of which she was to be paid the trust income for life and after her...
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