Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined that Paul, Gerald, and Edward are liable as donees and transferees of Frieda for a deficiency of $18,497.31 in gift taxes for 1941. He also determined a deficiency of $1,182.46 in gift taxes for 1942 against Frieda Schiff Warburg, and claims in an amended answer that the amount should be $23,033.56. The facts have been stipulated.
[The Facts...
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