These consolidated proceedings are for the redetermination in Docket No. 106972 of a deficiency in income tax for the calendar year 1939 determined by the respondent against petitioner in the amount of $5,146.39, and for the redetermination in Docket No. 108215 of a deficiency in gift tax for the calendar year 1939 determined by the respondent against petitioner in the amount of $270.
In a statement attached to the income tax deficiency notice the respondent made...
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