J. SPENCER BELL, Circuit Judge.
This is an appeal from a decision of the Tax Court sustaining the Commissioner's determination of a deficiency of $11,670.36 in income tax for the year 1957 of the petitioners, Rufus F. Turner and wife, Marguerite H. Turner, hereafter referred to as Turner. The appeal involves two questions: first, whether the taxpayer received property other than stock and securities within the provisions of § 351(b) of the Internal Revenue Code...
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