Memorandum Findings of Fact and Opinion
DISNEY, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the calendar year 1937, in the amount of $10,810.78. The issues raised by the pleadings are whether the fair market value of certain shares of corporate stock received by the petitioner in the taxable year should be included in his gross income, and if so, whether the respondent's determination as to fair market value is correct...
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