Memorandum Opinion
DAWSON, Judge:
Respondent determined a deficiency in the income tax of petitioner for the year 1959 in the amount of $381.30. The only issue for decision is whether the petitioner's basis in gifts made to her by her mother, Nellie Campbell, within the three-year period preceding the death of her father, Charles R. Campbell, is increased at the death of her father to the fair market value of the property on that date, or whether the petitioner...
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