Memorandum Findings of Fact and Opinion
JACOBS, Judge:
Respondent originally determined a deficiency in petitioners' 1979 Federal income tax in the amount of $5,894. In his amended answer to the petition, respondent claimed a $1,500 increased deficiency, thus making the total amount in controversy $7,394. The issues for decision are: (1) whether petitioners, in November, 1979, made a completed gift of 30 graves in the Whitemarsh Memorial Park to St. Paul...
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