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ESTATE OF HIGGINS v. COMMISSIONER

Docket No. 10891.

8 T.C.M. 190 (1949)

Estate of Dell Hinds Higgins, Deceased, Sydney M. Higgins, Executor v. Commissioner.

United States Tax Court.

Entered February 16, 1949.

Attorney(s) appearing for the Case

George H. Stone, Esq., 1004 San Diego Trust & Savings Bldg., San Diego, Calif., and William D. Morrison, Esq., 825 Bank of America Bldg., San Diego 1, Calif., for the petitioner. H. Arlo Melville, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

This proceeding was brought for a redetermination of a deficiency in estate tax of $29,009.69. The deficiency results from the inclusion in decedent's gross estate of the value of a trust created by decedent on March 24, 1928.

The questions presented are whether the transfer of March 24, 1928, was in contemplation of death; whether the transfer was intended to take effect in possession or enjoyment...

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