GEWIN, Circuit Judge:
At issue in this case is the ownership, for estate tax purposes, of 79 shares of stock in Maxcy Securities, Inc., a closely-held corporation once controlled by Gregg Maxcy, (hereinafter, the decedent). The sole question for our determination is whether Gregg Maxcy executed a valid gift of the 79 shares to his wife. We think that he did and reverse the Tax Court's determination to the contrary.
The Commissioner concluded that these shares...
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