HOYT, Judge:
Respondent determined deficiencies in petitioners' income taxes for the years 1962, 1963, and 1964 in the amounts of $2,392.52, $6,700.86, and $9,638.31, respectively.
The only question for decision is whether the proceeds of certain stock redemptions shall be treated as capital gains or as dividends.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulations, together with exhibits attached...
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