MAJOR, Chief Judge.
This appeal involves a deficiency in petitioner's gift tax for the taxable year 1945, during which he made a gift in trust to a minor grandson. The question for decision is whether the Tax Court correctly sustained the Commissioner's determination that such gift was of a future interest so as to preclude the statutory exclusion of $3,000, as provided for in § 1003(b)(3) of the Internal Revenue Code, Title 26 U.S. C.A. § 1003(b)(3).
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