Memorandum Opinion
DISNEY, Judge:
This case involves estate tax. The deficiency, all of which is placed in issue, was determined in the amount of $17,646.05. The only question presented is whether the value of property conveyed in trust by the decedent in 1928 is includible in her gross estate under section 811(c) of the Internal Revenue Code, as intended to take effect in possession or enjoyment at or after her death.
All of the facts (except proof...
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