Memorandum Findings of Fact and Opinion
MELLOTT, Judge:
The Commissioner determined deficiencies in gift tax as follows:
1934 ................... $ 52.51 1935 ................... 272.13 1937 ................... 3,215.99 1938 ................... 2,588.48 1939 ................... 3,918.90 1940 ................... 4,893.44
The principal issue is whether the distributions of the income of a...
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