TANNENWALD, Judge:
Respondent determined a deficiency of $175,658 in petitioner's gift tax for 1985. By amendment to answer, respondent asserted an increased deficiency of $483,418. The sole issue herein is the proper method for determining the value of the income interests in three short-term trusts established by petitioner.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found...
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