TANNENWALD, Judge:
Respondent determined a deficiency of $23,237.73 in the Federal estate tax of the Estate of Maurice H. Honickman. Due to concessions by both parties, the only two issues remaining for our consideration are:
(1) Whether the transfer of certain property in trust by the decedent within the 3 years preceding his death was made "in contemplation of death," as that term is used in section 2035,
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