Writ of Certiorari Granted April 29, 1946. See 66 S.Ct. 980.
L. HAND, Circuit Judge.
The Commissioner appeals from an order of the Tax Court, expunging a deficiency assessed against the taxpayer in her income tax for the year 1938. The question is of the amount of the gain realized upon a sale in that year of a parcel of real property. The facts were as follows. The taxpayer was the widow of one, Crane, who died on January 11, 1932, and who by his will devised...
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