OPINION.
HARRON, Judge:
The respondent determined a deficiency of $541.32 in petitioner's income tax for the year 1940. Petitioner assigns as error respondent's determination that petitioner, as the donee of certain farm chattels which had been raised or produced on the donor's farm, was required in her opening inventory to value those chattels at zero, since the chattels had a zero basis in the hands of the...
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