These proceedings were consolidated. Respondent determined deficiencies in petitioner's Federal gift tax for the years 1943, 1944, and 1945, as follows:
1943 ------------------------------------------ $5,032.45 1944 ------------------------------------------ 3,157.46 1945 ------------------------------------------ 2,807.77
The question involved is whether or not petitioner made gifts to his wife during the taxable years which are taxable...
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