The Commissioner determined, in Docket No. 54940, a deficiency of $19,046.51 in the 1951 gift tax of petitioners' decedent and, in Docket No. 54939, a deficiency of $42,602.67 in decedent's estate tax.
Some of the Commissioner's adjustments were settled by agreement of the parties and will be reflected in the Rule 50 computation.
Petitioners, by appropriate assignments of error, contest the action of the Commissioner in his disallowance of the gift tax exclusions...
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