OPINION.
MURDOCK, Judge:
The Commissioner determined a deficiency of $6,247.89 in gift tax for the calendar year 1942. A stipulation of facts and nine exhibits, filed by the parties, are hereby adopted as findings of fact.
The petitioner filed a gift tax return for the calendar year 1942 with the collector of internal revenue for the district of Massachusetts, showing no tax due. The Commissioner, in determining the deficiency, held that the...
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