Memorandum Findings of Fact and Opinion
LEECH, Judge:
This proceeding is for redetermination of a deficiency in income tax for the period January 26, 1938, to December 31, 1938, in the amount of $39,539.75. The petitioner assigns a number of errors in respondent's determination. The principal issue relates to the petitioner's cost basis for shares of the capital stock of S. M. A. Corporation. In the event the petitioner is sustained upon this issue, the...
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