OPINION.
OPPER, Judge:
Respondent determined a deficiency of $1,839.12 in petitioner's income tax for 1949. The issues for decision are whether payments, received by petitioner during 1949 under a "Contract of Sale" of gravel, represent long-term capital gain, as reported by petitioner, or ordinary income, as determined by respondent, and if they represent ordinary income, whether petitioner is entitled to an allowance for discovery depletion. The...
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