PER CURIAM.
The question presented by this appeal is whether for the taxable years 1955 and 1956 the appellant-taxpayer, a surviving spouse in a community property state (Texas), is entitled under Section 1014 (b) (6) of the Internal Revenue Code of 1954 to use a "stepped-up" basis for reporting his community share of a long-term capital gain realized on a sale of community property prior to his wife's death in 1954, the taxpayer and his wife having elected to report...
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