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ESTATE OF BASSETT

Docket No. 9639.

6 T.C.M. 887 (1947)

Estate of Annie Preston Bassett, Deceased, by Edward M. Bassett, Executor v. Commissioner.

United States Tax Court.

Entered July 28, 1947.

Attorney(s) appearing for the Case

Edward M. Bassett, Esq., and Howard M. Bassett, Esq., for the petitioner. Henry C. Clark, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

Petitioner seeks a redetermination of a deficiency in estate tax in the amount of $61,204.30. This proceeding presents two questions:

(1) Were the gifts amounting to approximately $213,000 in value to decedent's children, grandchildren, sons-in-law and daughters-in-law, made in contemplation of death?

(2) Under the circumstances in this case, is an attorney fee of $10,000 excessive?<...

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