This proceeding involves a deficiency in gift tax for the year 1945 in the amount of $256.56. The issue is whether petitioner made a completed gift of certain property.
FINDINGS OF FACT.
Petitioner, a resident of Fayette County, Pennsylvania, filed his return for the period involved with the collector for the twenty-third district of Pennsylvania.
At all times material hereto petitioner was married to Mae H. Board, and had three children, William...
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