Memorandum Findings of Fact and Opinion
FAY, Judge:
The Commissioner determined a deficiency in petitioners' income tax for the year 1958 in the amount of $22,054.71. The only issue for decision is whether the liquidation of Andersen Machinery, an Oregon corporation, resulted in the recognition of a long-term capital gain to petitioners.
Findings of Fact
Some of the facts have been stipulated and are so found.
Petitioners, Roy G...
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