FORRESTER, Judge:
Respondent determined deficiencies in gift taxes for the petitioners in these cases as follows:
For calendar Docket No. Petitioner quarters ended: Deficiency 6557-81 Virginia Z. Harwood 3/31/73 $40,787 12/31/76 209,786 6558-81 Belva Y. Harwood 3/31/73 ...
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