FORRESTER, Judge:
Respondent has determined a deficiency of $124,647.02 in petitioner's income tax for the year 1953. The sole issue is whether petitioner constructively received the proceeds from the sale of certain stock in such year.
FINDINGS OF FACT.
Some of the facts have been stipulated and are so found.
The petitioner and her husband, A. H. Carpenter (hereinafter referred to as A. H.), are residents of Clark County, Kentucky...
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