MAJOR, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals sustaining the determination of respondent that 104 shares of the capital stock of the Unity Manufacturing Company received by petitioner as a part of his salary for 1928 had a fair market value of $10,400, which was its par value when received, and including the same in petitioner's gross income for the year 1928. The applicable law is not in dispute, and the only question raised...
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