Memorandum Opinion
OPPER, Judge:
This proceeding arises from respondent's determination of gift tax deficiencies for the years 1935 to 1944, inclusive, and for 1946 in the amounts of $63.99, $228.16, $332.50, $436.44, $545.43, $715.33, $837.99, $1,793.03, $1,822.53, $1,855.29, and $1,932.42, respectively.
The sole issue remaining, after concessions by the parties, is whether petitioner made taxable gifts by paying all the premiums falling due in...
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