L. HAND, Circuit Judge.
This is a petition to review an order of the Board of Tax Appeals which expunged a deficiency assessed against the taxpayer for gift taxes in the year 1937 under § 501 of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 580. The sole question is whether he was entitled to an "exclusion" of $40,000 under § 504(b), 26 U.S.C.A. Int.Rev.Acts, page 585, in computing certain additions which he made in that year to the corpus of two...
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