United States Board of Tax Appeals October 1, 1930, Docket No. 30987. (McClure v. Commissioner)

lead-opinion

*1130OPINION.

Trammell :

The petitioner contends that the transfers of the stock in the McClure Pine Co. made by the decedent to his children on or about November 1, 1923, and within two years prior to the decedent’s death on October 29,.1924, were not made in contemplation of death. The respondent contends that they were made in contemplation of death.