OPINION
ARUNDELL, Judge:
Respondent determined deficiencies in income tax for the calendar years 1957 and 1958 in the amounts of $7,488.80 and $24,433.01, respectively. Petitioner alleges that she has overpaid her tax for both years.
All of the issues have been settled by stipulation except one. The one remaining issue is whether section 1014(b)(6) of the 1954 Code entitles petitioner to a stepped-up basis for her one-half undivided interest...
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