Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in income tax for the taxable year ended December 31, 1958, in the amount of $4,039.66. The sole issue is whether the amount of $8,625.32, which represents payment of corporate liabilities arising from petitioner Harold Bird's sale of capital stock in the Gilhara Corporation, was a part of the long-term capital loss incurred in connection with the sale; or whether it...
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