Memorandum Opinion
HARLAN, Judge:
The Commissioner determined a deficiency of $25,902.31 in petitioner's gift tax for the calendar year 1941. A stipulation of facts, together with exhibits attached thereto or incorporated therein, is hereby adopted as our findings of fact.
[The Facts]
The petitioner, a resident of Huntington, New York, filed a gift tax return for the calendar year 1941 with the collector of internal revenue for the...
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