These consolidated proceedings involve deficiencies, only part of which is in issue, of $648.76, $1,330, and $1,080 in income taxes for the calendar years 1950, 1951, and 1952, respectively. Hamilton C. Rickaby died on February 15, 1956, and his estate was substituted as a party herein. The sole question presented is whether amounts received by Marcy W. Rickaby, Hamilton's wife, in excess of her basis of certain bonds, purchased "flat," are taxable as capital gains attributable...
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