Memorandum Findings of Fact and Opinion
ARNOLD, Judge:
This case involves gift tax deficiencies for the calendar years 1942 and 1943 in the respective amounts of $8,785.82 and $215.63. The respondent determined that the fair market value of petitioner's gifts exceeded the values reported by her for 1942 and for the previous year of 1938, and petitioner has joined issue thereon. The parties stipulated that no adjustment was made in petitioner's 1943 gift...
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