Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $6,833.92 in estate tax. The only issue for decision is whether the Commissioner erred by including in the gross estate $37,273.39 to represent transfers made by the decedent for the benefit of her two minor sons.
Findings of Fact
The decedent died on July 17, 1948. The estate tax return was filed with the collector of internal revenue for the first district of...
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