Respondent has determined a deficiency in estate tax in the amount of $511,345. The issues presented are:
(1) Whether the value of the corpus of six irrevocable trusts created by decedent in 1922 and 1924 for the benefit of his five minor children and of his wife are includible in his gross estate as transfers made in contemplation of death within section 811 (c) of the Internal Revenue Code, and if so,
(2) Whether respondent erred in failing to eliminate...
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