HITZ, Associate Justice.
This is an appeal under section 1002 (d) of the Revenue Act of 1926 (26 USCA § 1225 (d), from a decision and order of redetermination of the United States Board of Tax Appeals.
It involves income taxes for the year 1923, amounting to $35,361.20.
On January 23, 1923, the appellant, hereinafter called the taxpayer, was given by his father 1,820 shares of the common stock of the May Department Stores Company, which he sold...
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