OPINION.
LEMIRE, Judge:
This proceeding involves gift tax deficiencies of $931.86 for 1943 and $1,113.60 for 1944. All of the facts are stipulated and we adopt the stipulation as our findings of fact herein.
The petitioner is a resident of University City, Missouri. The returns for the taxable years here involved were filed with the collector of internal revenue for the first district of Missouri, at St. Louis.
The petitioner created...
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