Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in income tax against the petitioners for the year 1945 in the amount of $888.34. The questions presented in this proceeding are whether the petitioners are to be taxed upon the receipt of shares of stock of TransWorld Airlines, Inc. and whether the statute of limitations barred the deficiency determined.
Findings of Fact
The facts are found as stipulated. The following...
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