The Commissioner has determined a deficiency in petitioner's gift tax for the calendar year 1943 in the amount of $14,560.69. The deficiency results from an addition to the amount reported on petitioner's gift tax return of "Additional item A—$118,181.52." The Commissioner in his deficiency notice explained the addition of this item as follows:
Additional item A represents the value of the property which the donor transferred to Julie C. Taurog pursuant to...
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