The Commissioner determined a deficiency of $43,804.83 in estate tax. Two of the issues raised by the petitioner have been settled in its favor by stipulation. The remaining issue deals with the inclusion in the gross estate of the corpus of a trust which was created by the decedent during her lifetime.
FINDINGS OF FACT.
Most of the facts have been stipulated. The stipulation of facts is summarized herein, and it is incorporated in its entirety by reference...
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