Memorandum Opinion
DISNEY, Judge:
This case is one involving a deficiency in gift tax liability for the calendar year 1943, determined in the amount of $13,721.64. The parties have stipulated the value of the property comprising the gift, also the amount of exemption allowable in computing tax and have agreed to eliminate another assignment of error, thus leaving for consideration only the question as to constitutionality of section 1000 (d) of the Internal...
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