HAMILTON, Circuit Judge.
This is a petition to review an order of the Board of Tax Appeals redetermining a deficiency in petitioner's income taxes for the calendar year 1928 in the amount of $1,230.47. 32 B.T.A. 1235.
The question at issue is whether the petitioner is subject to tax on the sale of capital assets under the provisions of Section 101 of the Revenue Act of 1928, Chap. 852, 45 Stat. 791, 26 U.S.C.A. Section 2101 (a) (b) (c), 26 U.S.C.A. §...
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