The Commissioner determined a deficiency in petitioner's gift tax for the year 1943 in the sum of $6,602.18. The petitioner seeks a refund of gift tax which he paid for the year 1943 in the amount of $942.82. We are presented with two questions:
(1) Did the Commissioner err in determining that petitioner made a gift of a one-fourth interest in the partnership business of Lippert Brothers to his wife?
(2) Did the Commissioner err in determining that the value...
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