WILLIAMS, Judge.
The sole issue in this case is whether the gain derived by the deceased taxpayer, William Henry Williams, from the sale of 1,830 shares of the common stock of the Pacific Gas & Electric Company, during the year 1930, is taxable as a "capital net gain," as contended by the plaintiffs, or as ordinary income, as contended by the defendant. The determination of this issue depends upon the answer to the question as to whether these shares of stock...
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