OPINION.
MURDOCK, Judge:
The Commissioner determined a deficiency of $7,242.50 in the income tax of the petitioner for its fiscal year ended May 31, 1948. The stipulated facts and two exhibits are adopted as the findings of fact. The only issue for decision is whether the petitioner has failed to comply with the provisions of section 112 (f) so that $28,970 of its gain from the involuntary conversion of its property must be recognized. Section 112...
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