Memorandum Findings of Fact and Opinion
WITHEY, Judge:
Respondent has determined a deficiency in the estate tax of petitioner in the amount of $3,828.88. The issues for decision are (1) whether decedent inter vivos transferred to his wife an interest in property as a gift in contemplation of his death under section 2035, Internal Revenue Code of 1954, and (2) whether he has made an inter vivos revocable transfer to her of an interest in property under section...
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