PER CURIAM.
The question in this appeal is whether the taxpayer's income shall be charged with the full amount of a gain received in the years 1934 and 1935, or whether the amount shall be computed under the tariff fixed for "capital assets" in § 117(a) of the Revenue Act of 1934, 26 U.S. C.A. Int.Rev.Acts, page 707. In 1930 the taxpayer lent $225,000 to the Apperson Realty Corporation, taking in return a bond and a mortgage upon its property in usual form, except...
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