OPINION
FEATHERSTON, Judge:
Respondent determined a deficiency for 1967 in the gift tax of petitioner Sallie B. Hambleton, in the amount of $150,880.61. The issue is whether petitioner, the surviving testator in a jointly executed will, made a gift at the time of her husband's death of a remainder interest in her one-half share of the community property.
The case was submitted pursuant to Rule 30 of the Rules of Practice of this Court, and...
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