Respondent determined a deficiency in estate tax in the amount of $24,834.80.
Two questions are presented for decision: First, whether an inter vivos transfer in trust of stock was made in contemplation of death. Second, whether the entire corpus of the trust at the date of death is includible in the gross estate as the measure of estate tax.
Certain adjustments were not contested by petitioners. Petitioners abandoned one issue raised by their pleadings...
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