Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency of $8,014.12 in petitioner's income tax for 1943. Some of the issues have been settled by stipulation, leaving for our determination the sole question of the amount of petitioner's capital gain from the liquidation of his stockholdings in two separate corporations which were dissolved in 1942. This question, in turn, depends upon the value at the time of such dissolutions of a certain...
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