prov:value
| - The question here is the extent of the petitioner's liability for a tax under ???? 501, 506 of the Revenue Act of 1932, 47 Stat. 169, 26 U.S.C.A. Int.Rev.Acts, pages 580, 588, which imposes a tax upon every transfer of property by gift, 'whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible; * * *
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