Memorandum Findings of Fact and Opinion
OPPER, Judge:
In these consolidated proceedings respondent determined deficiencies in gift tax for 1936, 1937, 1938, 1940, 1941 and 1942 of $1,365, $2,850, $1,275, $637.50, $3,506.25 and $2,250, respectively. By amended answers respondent claimed increased deficiencies in gift tax of $362.50, $2,193.75 and $950 for the years 1940 through 1942, respectively.
The issues to be decided are: (1) Whether any part...
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