OPINION.
MULRONEY, Judge:
The Commissioner determined a deficiency in gift tax for the year 1951 in the amount of $720 against the Estate of G. A. Buder, Deceased, of which G. A. Buder, Jr., is the executor.
The gift tax return for the period here involved was filed with the collector of internal revenue for the first district of Missouri. The cause was submitted under Rule 30 with a full stipulation of facts and on written briefs. The stipulated...
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