The respondent determined a deficiency of $75,304.60 in the estate tax of the estate of Augusta D. Moyse Schmucker. Various adjustments were made by stipulation, leaving in issue the item of $101,255.30 representing the value of the corpus of a trust created by the decedent on December 8, 1941, for the benefit of her granddaughter.
The single issue is whether or not the trust of December 8, 1941, was made in contemplation of death.
FINDINGS OF FACT.
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