The Commissioner determined a deficiency of $8,827.98 in gift tax for the calendar year 1934 and an addition thereto of 25 percent, or $2,207, under section 519 of the Revenue Act of 1932 and section 406 of the Revenue Act of 1935, for failure to file a timely return. The petitioner contends that she did not make any gift in 1934 which was subject to gift tax. She makes a number of alternative contentions.
FINDINGS OF FACT.
The petitioner is an individual...
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