FEATHERSTON, Judge:
Respondent, by notice dated October 21, 1966, determined a deficiency in petitioner's 1962 gift tax in the amount of $8,206.14. The sole issue presented for decision is what was the value, under section 2512(a), Internal Revenue Code of 1954,
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulations and exhibits...
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