Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined a deficiency of $1,585.04 in gift tax for 1944. The only issue for decision is whether the gifts were entirely of future interests so that no exclusions are allowable. The facts have been stipulated.
[The Facts]
The petitioner filed a gift tax return for 1944 with the collector of internal revenue for the first district of Pennsylvania. She and her husband, J. Rodman...
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