This is a proceeding for the redetermination of a deficiency in gift tax for 1939 in the amount of $76,045.29. The questions in issue are (1) whether the petitioner is liable for gift tax in respect of the value of the assets of two trusts created on December 19, 1930, where the petitioner reserved the right of revocation up to the death of her husband, which occurred on March 19, 1939, without any action being taken by the petitioner in respect of the trusts; and, (2) if...
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