JERTBERG, District Judge.
The sole question presented by the petition for review is whether or not the computation of the taxpayers' net gains or losses under Section 117(j) of the Internal Revenue Code of 1939, 26 U.S.C. A. § 117(j), must include the taxpayers' share of partnership gains or losses under Section 117(j).
A stipulation of the parties was adopted by the Tax Court as its findings of fact. As revealed by the stipulation and the exhibits thereto...
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