Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1973 in the amount of $384.
Some of the issues raised by the pleadings have been disposed of by agreement of the parties, leaving for our decision the following:
(1) Whether gifts in the amount of $212 made by petitioner to various members of his family to whom he had sold insurance policies are properly...
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