GARDNER, Presiding Judge.
The defendant relies on Code (Ann.) § 92-3119 (d) which reads as follows: "There shall be included in `gross income' of a taxpayer, as defined in § 92-3107, gains from the sale or exchange of `capital assets', as hereinafter defined, and in the deductions, of a taxpayer, as defined in § 92-3109 (d). . . (1) (A) The term `capital assets' means property held by the taxpayer (whether or not connected with his trade or business...
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