PER CURIAM.
The taxpayer has appealed from a decision of the United States Tax Court holding that there is a deficiency in his income tax for the year 1946. The issue is whether a gain derived by the petitioning taxpayer from the sale of six duplex dwelling units is taxable as capital gain, or as ordinary income as was held by the Tax Court.
The gain derived by the taxpayer was considered by the Tax Court to result from the sale of property held by him primarily...
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