OPINION.
ARUNDELL, Judge:
Respondent determined a deficiency in income (excess profits) tax for the taxable year 1951 in the amount of $5,909.14.
The only question is whether the proceeds received by petitioner from the sale to two of its employees of certain shares of its own stock which petitioner had previously purchased from one of its stockholders at the same price for which it resold it, and had not retired but was, prior to the resale...
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