Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined a deficiency in gift tax for the year 1940 in the amount of $2,980.82. Petitioner contends that there is no deficiency, and that she has overpaid the gift tax. The gift tax return was filed with the collector for the third district of New York.
Findings of Fact
Petitioner resided in New York City in 1940 and in prior years. Her husband is Warren Leslie. She...
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