Gillettes Estate Et Al. v. Commissioner

The Commissioner of Internal Revenu determined that certain inter vivos transfers by decedent of interests in real property had been made in contemplation of death. See Section 811(c) of the Internal Revenue Code, 26 U.S.C.A. ? 811(c). The value of such interests was not returned in the estate tax return filed, and the Commissioner notified decedents personal representative that a deficiency existed. The Tax Court was petitioned to redetermine the contemplation of death issue.