OPINION.
BLACK, Judge:
These proceedings were consolidated and involve deficiencies in gift tax which the Commissioner determined against petitioner in the amounts of $1,312.51 for the year 1936 and $1,312.50 for the year 1937. The Commissioner by amended answers duly filed has asked that the deficiency for 1936 be increased to $2,625 and that the deficiency for 1937 be increased to $2,625. The returns for the periods here involved were filed with...
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