Memorandum Findings of Fact and Opinion
BRUCE, Judge:
This proceeding involves a deficiency in Federal estate tax in the amount of $9,099.45 determined against the Estate of Helen Brown Goodman. The sole issue remaining is whether decedent's gift to her son of her one-half interest in the Goodman Brothers Company, a partnership, within three years of her death, was made in contemplation of death within the meaning of section 2035(a) and (b), Internal Revenue...
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