DENMAN, Circuit Judge.
This is a review of a decision of the Board of Tax Appeals holding that petitioner had made a gift of 10,000 shares of stock in the Sunshine Mining Company to her son, Shirley Parker, in the summer of 1935, and that it was subject to tax under the provision of the Revenue Act of 1932, c. 209, 47 Stat. 169, Sections 501, 502, 26 U.S.C.A.Int.Rev.Acts, page 580.
Petitioner admitted the making of the gift and concedes that it was taxable...
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