Estate of Garrett v. Commissioner

OPINION.

Oppek, Judge:

The issue here raises the usual problem in contemplation of death cases; that of determining by a deductive process from all the facts the nature of decedent’s dominant motive for making the transfers. The issue does not arise here with equal force as to all of the interests transferred. Decedent made three separate transfers. Respondent now appears to concede that the property embraced in the so-called Trust No. 2 may be eliminated from the estate. That concession is presumably founded on the purpose to be gathered from the instrument of transfer itself: that decedent…