Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined a deficiency in petitioners' 1961 income tax in the amount of $3,137.85. The issue is whether $23,500 received by petitioners in 1961 constituted proceeds from the sale of stock.
Findings of Fact
Some of the facts have been stipulated and they are found accordingly.
Arthur Graf, who will be called petitioner (in some of the documents the name is spelled...
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