The respondent determined income tax deficiencies against the petitioner for the years 1944 and 1945 in the respective amounts of $1,018.92 and $6.80. Petitioner claimed overpayments of $106.67 and $265.16 for the years 1944 and 1945, respectively.
The following questions are presented:
(1) Are the amounts the petitioner realized from proceeds received by him in the years 1944 and 1945 in liquidation of his inherited interest in a farmers' cooperative wine...
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