OPINION
STERRETT, Judge:
Respondent determined a deficiency in petitioner's gift tax liability for the calendar year 1970 in the amount of $1,691.05.
The sole issue for our determination is whether petitioner is entitled to the restoration of the portion of her specific gift tax exemption, which she claimed and was allowed when she reported one-half of her late husband's gifts as having been made by her, by reason of the inclusion of said...
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