This case involves a deficiency in estate tax in the amount of $17,112. The issue is whether the value of certain properties transferred by decedent to three grandchildren in 1938 are includible in the gross estate.
Some of the facts are stipulated.
FINDINGS OF FACT.
The stipulated facts are so found and are incorporated herein.
The petitioner is the surviving executrix of the estate of John W. Mortimer, deceased. The estate tax return was...
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