Memorandum Opinion
OPPER, Judge:
Respondent determined against petitioner's predecessor deficiencies for 1941 in income and excess-profits tax in the respective amounts of $1,504.41 and $16,401.03, all of which are placed in issue here. The sole question is the taxability of distributions out of the pre-March 1, 1913, increase in the value of property of the distributing corporation. All of the facts have been embodied in a stipulation and are now found...
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