Memorandum Findings of Fact and Opinion
The Commissioner has determined deficiencies in the gift tax of Raymond J. Funkhouser for the years 1952 and 1953 in the amounts of $9,411.43, and $2,013.34, respectively. The only question for decision is whether exclusions of $3,000, each, are allowable under section 1003(b), 1939 Code, for gifts made to trusts in the years 1948, 1950, 1951, 1952, and 1953.
Findings of Fact
Raymond J. Funkhouser resided...
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