OPINION
QUEALY, Judge:
The Commissioner determined a deficiency of $1,839.60 in the Federal gift tax of Frank T. Quatman for the calendar year 1964.
The issue presented for decision is whether a gift made by petitioner Frank T. Quatman in trust for the benefit of his four children was a gift of a future interest.
The facts have been stipulated. The stipulation of facts and exhibits thereto are incorporated herein by this reference...
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