Memorandum Findings of Fact and Opinion
HILL, J.:
This proceeding is for the redetermination of deficiencies in gift tax for the years 1938 and 1939 in the amounts of $1,040.62 and $1,311.54, respectively. The sole issue is whether or not certain gifts in trust made by petitioner during the taxable years were gifts of future interests in property. The facts were stipulated by the parties.
Findings of Fact
The petitioner is a citizen of...
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