Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This cause involves estate tax. Deficiency was determined in the amount of $15,635.33. Since the parties have stipulated that certain administration expenses shall be stipulated or determined upon hearing under Rule 50, the only question left for our consideration is whether certain transfers were made by the decedent in contemplation of death within the meaning of section 811(c) of the Internal Revenue...
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