HITZ, Associate Justice.
This is a petition to review a decision of the Board of Tax Appeals.
The decision of the Board sustained the Commissioner. The stipulated facts are as follows:
In 1923 petitioner's wife sold certain shares of stock which had been given her by petitioner after March 1, 1913, and prior to December 31, 1920. The value of the shares at the date of the gift was $157,466.67. The selling price was $126,604.23. The payments were $51...
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