Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined a deficiency in gift tax for 1939 of $6,215.63 in the case of each of the petitioners. Issues presented by the pleadings are the correctness of the respondent's determination (1) that certain transfers in trust of 15,000 shares of corporate stock by each petitioner were subject to gift tax and (2) that said shares of stock had a value of $14.25 a share at the time of the transfers...
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