Memorandum Findings of Fact and Opinion
EKMAN, Judge:
Respondent determined a deficiency of $8,901.80 in petitioner's Federal estate tax. After concessions by the parties, the sole issue remaining for our decision is whether decedent retained any interest within the meaning of section 2036 (a)(1) when she created a trust on December 23, 1969.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulation of facts...
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