By this proceeding petitioner challenges respondent's determination of a deficiency in her gift tax for the year 1938 in the amount of $3,828.36. By amended petition she claims to have made an overpayment of $5,668.65 for the year 1938.
Two primary questions are involved: (1) Whether petitioner effected a taxable gift in the transfer of certain property to trustees in 1938, and (2) whether if a gift was effected respondent erred in computing its value by the use of...
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