Estate of Richards v. Commissioner

OPINION.

Bruce, Judge:

With respect to.the inclusion in gross estate of the value of the inter vivos trust created by the decedent, respondent’s primary contention is that it falls within section 811 (c) (1) (A), Internal Revenue Code,2 as a transfer in contemplation of death. The question as to whether the transfer is of such character is one of fact, and our finding that the transfer was not in contemplation of death answers respondent’s contention.

We think our conclusion upon this question is amply supported by the record. The trust in question was one created by the decedent more than 15…