Memorandum Findings of Fact and Opinion
This proceeding involves gift tax liability of petitioner for the year 1947 in the amount of $23,239.55.
The question presented is whether petitioner's relinquishment on December 14, 1947, of her power to modify or revoke, with a consent of all the trustees, the trust created by her on March 11, 1930, subjected her to gift tax liability.
Findings of Fact
Petitioner is an individual residing at Tunbridge...
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