United States Tax Court October 12, 1948, Docket No. 6704 (Frizzell v. Commissioner)

Black, J.,

dissenting: I realize, of course, that whether a transfer in trust such as we have in the instant case was made in contemplation of death is largely a question of fact. The majority opinion, after finding certain facts, makes an ultimate finding of fact as follows:

The transfer in trust of 1,132 shares of Coca-Cola common stock on October 14, 1937, was made in contemplation of death.