United States Tax Court December 29, 1950, Docket No. 20638 (Twogood v. Commissioner)

lead-opinion

OPINION.

Van Fossan, Judge:

The primary issue in this case is whether or not the decedent made a transfer under the provisions of section 811 (c) of the Internal Revenue Code. The pertinent parts of section 811 (c), as amended by P. L. 378 (1949) and made applicable by section 7 (b) thereof to estates of decedents dying after February 10, 1939, are set out in the margin.