OPINION.
ARUNDELL, Judge:
The respondent has determined a deficiency in gift tax against petitioner for the calendar year 1941 in the amount of $11,237.42. The questions raised are with respect to (1) the value of the gifts made and (2) the total exclusions to be applied to the gifts.
The facts have been stipulated and are found as stipulated.
Petitioner is an individual now residing in Palm Beach, Florida. On or about March 15, 1942...
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