United States Tax Court.
Respondent determined deficiencies and penalties in gift tax for the years 1938 and 1939, as follows:
Year Deficiency Penalty 1938 -------------------------------------------- $1,355.56 $338.89 1939 -------------------------------------------- 2,072.78 518.20
The questions to be decided are: (1) whether petitioner made any taxable gifts of property, within the United...
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