Memorandum Findings of Fact and Opinion
This case involves a gift tax deficiency in the amount of $45,893.44 for the calendar year 1947. The sole issue is the value of certain common stock that petitioner gave to his wife and children on July 9, 1947. A second issue which involved petitioner's right to an exclusion of $3,000, in connection with a gift made in 1946, was conceded by the respondent and effect will be...
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