ARUNDELL, Judge:
In these consolidated proceedings the respondent determined a deficiency of $1,234.11 in gift tax against each petitioner for the calendar year 1955.
The sole issue is whether petitioners are entitled to the exclusions provided by section 2503(b) of the Internal Revenue Code of 1954 with respect to gifts made by them to certain trusts during the year 1955.
FINDINGS OF FACT.
The stipulated facts are so found and are...
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