TRAIN, Judge:
The respondent determined a deficiency in petitioner's income tax for the calendar year 1956 in the amount of $2,252.74. Some of the respondent's adjustments are not contested. The sole issue for decision is whether the gain realized by the petitioner from the sale of a farm, or any portion of that gain, qualifies for nonrecognition under section 1034 of the Internal Revenue Code of 1954, relating to the sale or exchange of a residence.
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