Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a $175,458 deficiency in petitioner's 1966 Federal income tax.
The issue for decision is whether Charles Weir, who transferred to petitioner approximately $290,783 in cash from various bank accounts held in joint tenancy with his wife, was mentally competent at the times of the transfers to make valid inter vivos gifts. If Charles was competent, the cash petitioner...
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