Respondent determined a deficiency of $35,042.77 in the estate tax liability of the estate of Arthur D. Cronin. Respondent added a penalty of $8,760.69 for failure to file the estate tax return within the time prescribed by law. Certain issues raised by the pleadings have been conceded by petitioner by stipulation. The remaining questions are, (1) whether certain life insurance policies transferred by decedent to his wife are includible in his estate under section 811 (c...
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