The respondent determined a deficiency in estate tax in the amount of $43,680.41. The issue presented is whether the proceeds of certain life insurance policies, which were transferred to his wife by the decedent during his lifetime, are includible in his gross estate under either section 811 (c) or section 811 (g) (2) and (4) of the Internal Revenue Code.
Petitioner filed the Federal estate tax return with the collector for the sixth district of California.
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