The respondent has determined a deficiency of $30,629.27 in the estate tax of the decedent, Mary V. Cochran. The sole question for our consideration is whether there should be included in the gross estate, as a transfer intended to take effect in possession or enjoyment at or after death, under section 811 (c), Internal Revenue Code, the value of the corpus of a trust which the decedent created during her lifetime, and prior to March 3, 1931, reserving the income for life...
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