Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined a deficiency of $1,053.90 in gift tax of the petitioner for 1949. The first issue for decision is whether a gift for a minor son was a gift of a future interest so that the petitioner would not be entitled to the $3,000 exclusion. The parties filed a stipulation of facts which provided that it would not prejudice the right of either party to introduce...
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