Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in estate tax in the amount of $28,851.63. The only issue before this Court is whether certain transfers by decedent to his three sons in the total amount of $95,000 were made in contemplation of death, or were intended to take effect at or after death. No other adjustments are contested.
Some of the facts were stipulated.
Findings of Fact
The stipulated facts...
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