The question involved in these cases is whether the twenty-five per cent additional tax imposed by par. (e) of sub. (3) of sec. 4, ch. 363, Laws of 1933, is applicable to the entire value of gifts made during a calendar year or only to the portion not in excess of $25,000? These cases are ruled by the cases in which Clara A. Miller, donor, is respondent and the Wisconsin Department of Taxation is *625 appellant, ante, p. 615, 6 N. W. (2d) 827. Reference is made to the opinion and discussion in those cases, and in accordance with that opinion, the judgment in each case is affirmed.

By the Court. — Judgment in each case is affirmed.