Respondent determined a deficiency of $1,006.95 in petitioner's income tax liability for the year 1937. Petitioner contests the deficiency in part, only, on the ground that respondent erred in determining that the basis for determining gain or loss on the sale of certain securities was the fair market value on the date of the death of petitioner's father. The securities in question were obtained by petitioner after her father's death, from an inter vivos trust established...
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