The respondent has determined that the petitioner is liable as transferee of Hugh McK. Landon for gift taxes for the calendar year 1936 in the amount of $4,472.39 plus interest, on gifts made by Landon during that year.
FINDINGS OF FACT.
Substantially all of the facts are stipulated and are found as stipulated. Those facts hereinafter appearing which are not from the stipulation of facts are facts found from the evidence introduced at the hearing.
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