DONOHOE, Chief Judge.
This is a suit to recover the amount of a deficiency assessment levied by the Collector of Internal Revenue and paid by the petitioner under protest. In determining the deficiency the Collector increased the net income of the petitioner by reducing the basis of certain shares of stock on which a capital gain was realized in 1943 as a result of a taxable exchange. In that year the taxpayer exchanged 180 shares of stock in Bankers Life of Nebraska...
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