OPINION.
MURDOCK, Judge:
The Commissioner determined a deficiency in gift tax for the calendar year 1941 in the amount of $3,730.16. The facts have been stipulated.
The petitioner, an individual, filed his gift tax return for 1941 with the collector of internal revenue for the district of Florida. He has resided at all times material hereto at 1430 Lake Way, Palm Beach, Florida. He owned the property at that address as homestead property under...
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