CAVANAH, District Judge.
This case involves a deficiency in income taxes in the sum of $1,690.30 for the year 1928. The Board of Tax Appeals redetermined the deficiency and affirmed the determination of the Commissioner, wherein it was held that petitioner acquired the securities in question at the date of the distribution and not at the time of her mother's death. Petitioner contends that the Board erred in holding that the two-year period contemplated by the "capital...
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