Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $7,075.33 in estate tax. The only issue presented for decision is whether he erred in including in the gross estate $40,136.51 as a transfer within the meaning of section 811(c) or (d).
Findings of Fact
The decedent died testate on July 8, 1942 while residing in Brooklyn, New York. He was 68 years of age at the date of his death. The cause of his death and the length...
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