The Commissioner determined a deficiency of $1,200 in gift tax for the calendar year 1943. The single question presented is whether gifts in trust by G. C. Herrmann, hereinafter referred to as petitioner, of an undivided community interest in an oil and gas lease were completed in 1942 or 1943.
FINDINGS OF FACT.
Petitioner is an individual residing at Amarillo, Texas. His gift tax return for the year here involved was filed with the collector of internal...
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