Memorandum Opinion
LEECH, Judge:
The Commissioner determined an income tax deficiency of $11,836.88 against petitioner for the calendar year 1937. The sole issue is whether stock sold by petitioner on June 8, 1937 had been held for more than 10 years within the meaning of section 117 of the Revenue Act of 1936.
[The Facts]
The petitioner is an individual who filed her income tax return for the calendar year 1937 with the collector...
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