United States Board of Tax Appeals March 26, 1936, Docket No. 80244. (Scully v. Commissioner)

lead-opinion

OPINION.

Van Fossan:

The respondent determined a deficiency of $3,067,-822.78 in estate tax. The sole question now presented for determination is whether decedent made two certain transfers of property in contemplation of death. The first transfer was made in 1918 and the second in 1927.