have jurisdiction under 26 U.S.C. Sec. 7482(a), and we reverse.

FACTS

2
Ronald is the son of the late J. Paul Getty ("J. Paul") and his third wife, Adolfine Getty ("Fini").  J. Paul and Fini were married in 1928.  Fini returned to her native Germany soon thereafter as a result of her mother's death.  Ronald was born in Germany in 1929.


3
J. Paul and Fini divorced in 1932.  In 1934, Fini sought an improvement in her prenuptial agreement with J. Paul and attacked the validity of the divorce.  By 1934, J. Paul had remarried and had two more sons by his new wife.2   In a letter to Fini's father, Otto Helme, dated November 20, 1934, J. Paul threatened that if Fini brought him "worry, anxiety,first $21,000.  Ronald's income interest was limited to $3,000 per year.  The trust was to terminate upon the death of J. Paul's last surviving son.  The corpus of the trust would then be divided among all of J. Paul's grandchildren, per stirpes, with the same share to Ronald's children as to the children of the other sons.


6
In 1940, it was discovered that the 1934 trust did not contain language declaring it to be irrevocable.  If the 1934 trust was revocable, Sarah's contribution to the trust might have been included in her estate for federal estate tax purposes.  Sarah wrote a letter (drafted by her attorneys) to J. Paul indicating that it had been her intention at the time of the creation of the