Memorandum Findings of Fact and Opinion
MELLOTT, Judge:
This proceeding involves a deficiency in income tax for the calendar year 1937 in the amount of $8,242.99. The sole question is whether the exercise of an option for the purchase of stock, which had been given by a corporation to petitioner, resulted in the receipt by him of taxable income in the year 1937. Other adjustments made by respondent to the net income shown by petitioner's return are not contested...
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