Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $2,175 in the petitioner's gift tax for 1938. In his third amended answer he recomputed the deficiency to be $2,942.54, for which additional sum he asserted a claim.
The case presents the following issues:
1. Whether or not this Court has jurisdiction in this case.
2. Whether or not the rights of the beneficiaries under certain trust indentures were present...
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