THOMPSON, Circuit Judge.
This case comes up upon petition for review of an order and decision of the Board of Tax Appeals sustaining the Commissioner of Internal Revenue in his construction of section 206 (a) (1) of the Revenue Act of 1921 (42 Stat. 232), and section 208 (a) (1) of the Revenue Act of 1924 (26 USCA § 939 note), as applied to a sale by the petitioner of certain stock under a contract made in 1920.
In January, 1920, the petitioner and other...
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