Respondent determined a deficiency in estate tax of $379,219.31 of which $125,992.39, after credit for State inheritance and estate taxes and Federal gift tax, is still in dispute. The sole remaining issue is whether transfers to or for the benefit of her daughter made approximately 1 year before decedent's death were in contemplation of death.
FINDINGS OF FACT.
Some facts were stipulated and are hereby found.
The executors of the Estate of May Hicks...
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