OPPER, Judge:
Respondent determined deficiencies in gift tax in the total amount of $5,748.73, as follows: 1936, $972.42, and 1941, $4,776.31.
The petition was filed by Leon N. Gillette, hereinafter sometimes referred to as decedent; and upon his death, after motion duly made, the executors of decedent's estate were substituted as petitioners and the caption of the proceeding was changed.<...
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