Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This case involves estate tax. Deficiency was determined in the amount of $40,653.10. The question presented is whether decedent transferred his interest in two pieces of property in contemplation of death within the intent of section 811(c) of the Internal Revenue Code. No issue is taken by the petitioner with the values placed by the Commissioner on the properties. The parties have stipulated that...
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