Memorandum Findings of Fact and Opinion
HARLAN, Judge:
This proceeding seeks a review of a determination of deficiency in gift tax for the year 1943 in the amount of $19,377.88. The question presented is: What was the value on August 26, 1943 of 650 shares of common stock of the Comet Company, which on said date were given by petitioner to a trust in which he and others were trustees?
Findings of Fact
The facts are all stipulated and the...
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