Respondent has determined deficiencies in income tax for the years 1944 and 1946 in the amounts of $604.67 and $933.70, respectively. He determined that liquidating dividends received by petitioner, on account of assigned deposit claims against a closed bank, were not received from the sale or exchange of capital assets, and included the entire amounts of the gains in petitioner's taxable income in the respective years. The question to be decided is whether the liquidating...
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