Memorandum Findings of Fact and Opinion
VAN FOSSAN, Judge:
In this case the respondent determined a deficiency in gift tax for the year 1944 in the sum of $720. The single issue presented is whether a certain gift in trust for the benefit of a minor was the gift of a future interest with respect to which an exclusion of $3,000 was not available. The facts were all stipulated substantially as follows:
Findings of Fact
The petitioner is an...
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