Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
Petitioner contests the Commissioner's determination of a gift tax deficiency of $11,995, to-wit: $5,655 for the year 1942 and $6,300 for 1943. The issues involved are:
1. What was the value on December 28, 1942, of 1,000 shares of stock of the G. A. Stowers Furniture Company which the original petitioner, Mrs. Mary A. Stowers on that date gave to her two daughters? In the gift tax return, Mrs...
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