Memorandum Findings of Fact and Opinion
FAY, Judge:
Four cases have been consolidated herein due to common issues. Respondent has determined deficiencies in gift tax for taxable year 1966 of $7,056.55 for each of petitioners Evelyn M. Daanen and the Estate of Sylvester Daanen, $4,353.80 with respect to Thomas H. Lutsey and $4,127.19 with respect to Bernice Lutsey.
The primary issue to be decided in all of the cases before us is the amount of the...
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