Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in income tax against petitioners for the year 1958 in the amount of $56,584.14. Petitioners, husband and wife, reside in Watertown, Massachusetts, and filed their 1958 return with the district director for the district of Massachusetts. The husband, hereinafter sometimes referred to as petitioner, was the sole stockholder in a corporation that was liquidated in...
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