Memorandum Findings of Fact and Opinion
OPPER, Judge:
A portion of a deficiency in the amount of $1,980.76 in petitioner's income tax for 1945 is in controversy. The sole question is whether a gain of $11,273.59 on the sale by petitioner in 1945 of eight real estate lots to one person is capital gain or ordinary income. Some of the facts were stipulated and are hereby found accordingly.
Findings of Fact
Petitioner is an individual and lives...
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