Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $9,171.96 in the petitioner's Federal estate tax. After concessions by the petitioner, the sole issue for decision is whether the decedent's assignment of a group term life insurance policy on his life to his wife approximately 25 months prior to his death was made in contemplation of death within the meaning of section 2035 of the Internal Revenue Code of...
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