Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
The respondent determined a deficiency in petitioner's income tax for 1956 in the amount of $429.82. The issue is whether the gain realized from the sale of certain property in 1956 qualifies for nonrecognition within the meaning of section 1034 of the Internal Revenue Code of 1954.
Findings of Fact
Some of the facts were stipulated and they are herein incorporated by this reference...
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