Estate of Sheldon v. Commissioner

OPINION.

Upper, Judge:

Decedent was 80 years old when she died. The transfers which respondent has determined to have been in contemplation of death took place only about a year earlier. These are significant contributory facts in determining decedent’s dominant motive. United States v. Wells, 283 U. S. 102; Oliver v. Bell, (C. A. 3) 103 F. 2d 760; Estate of Ambrose Fry, 9 T. C. 503. They are nullified here, however, by her apparent good health and the recognized longevity of her family.

Respondent disagrees with the conclusion that decedent’s health was apparently good, or at least with the…