Memorandum Findings of Fact and Opinion
BAAR, Judge:
The Commissioner determined a deficiency of $34,328.51 in the estate tax with respect to the decedent herein, of which only a portion is here in controversy. The only question presented is whether or not the proceeds of seven insurance policies on the life of the decedent transferred by him pursuant to the provisions of a trust agreement executed approximately eleven and one-half years prior to his death...
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