KNOCH, Senior Circuit Judge.
The facts in this case are largely stipulated and may be briefly stated as follows. The late Walter L. Gunnison, father of petitioner-appellant Richard N. Gunnison, was employed by Enterprise Railway Equipment Company. Vivian E. Gunnison is a party to this cause only because she and her husband Richard filed a joint return. References hereinafter to "petitioner" mean Richard N. Gunnison.
In 1945 and in 1951, respectively, Enterprise...
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