Memorandum Opinion
OPPER, Judge:
A deficiency of $945.80 in income tax for the year 1944 is in issue. The question, as it was in Ernest A. Watson and M. Gladys Watson, 15 T. C. ___ (December 7, 1950) [Dec. 17,976], is whether gain attributable to unpicked fruit sold along with an entire grove is taxable at capital gain rates or as ordinary income.
Although there was some oral testimony, all of the material facts are incorporated in a stipulation...
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