Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined a deficiency of $2,315.96 in the petitioner's income tax for the calendar year 1939. The only issue for decision is whether the Commissioner erred in including $17,500 in the petitioner's income representing 1939 gain from a sale in 1929. The facts have been stipulated.
[The Facts]
The petitioner, an individual, filed his return for the taxable year with the collector...
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