FORRESTER, Judge:
Respondent determined a deficiency in the income tax of petitioners for the taxable year 1958 in the amount of $2,094.83. Petitioners have conceded certain adjustments, and the sole issue remaining for our consideration is whether petitioners made a gift of an equity in timber or a gift of the proceeds of the sale of timber.
FINDINGS OF FACT.
Some of the facts have been stipulated and are so found.
Petitioners Stuart...
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