PER CURIAM.
The facts are stated in the findings and opinion of the Tax Court, reported in
The Tax Court based its decision on I.R.C. § 113(a) (7), 26 U.S.C. § 113(a) (7). The taxpayer contends, and the government virtually concedes, that, on the undisputed facts, this statutory provision does not apply. But the government argues that § 113 (a) (8) does apply and that it sustains the Tax Court's decision...
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