WINGERT, J.
The judgment will be affirmed. Some of the items in controversy present very close questions, but we are not convinced that the trial court erred in the disposition of any of them.
1. Cash at store. It is fairly clear, we think, that the gift of the undertaking business and the furniture business to Tony Simon included the $260.84 of cash at the store. That fund comprised receipts of the business which had not yet been deposited...
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