Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined additions to tax of $3,255.70 and $4,221.02 for the years 1944 and 1945, for failure to file gift tax returns within the period required by statute. The sole question presented is whether such failure to file the returns within the prescribed period was due to reasonable cause.
Findings of Fact
Petitioner is the estate of Corra Baer, who died a resident of...
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