Memorandum Findings of Fact and Opinion
BRUCE, Judge:
This proceeding involves gift tax deficiencies in the amounts of $1,752.61 and $2,100.22 for the years 1954 and 1955, respectively. The sole issue is the determination of the fair market value of fractional interests in buildings which were the subject of gifts from petitioner to his son.
Findings of Fact
The stipulated facts are so found and are incorporated herein by this reference...
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