FINNEGAN, Circuit Judge.
This is a petition by the Commissioner of Internal Revenue for review of a decision of the Tax Court entered on July 31, 1952, which decided that there was no deficiency in income tax for the year 1944 due from taxpayer Martin L. Straus, II.
The facts as found by the Tax Court may be summarized as follows:
In 1938, the taxpayer, Martin L. Straus, II, acquired certain stock of a corporation, then known as the Wahl Company, and...
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