PER CURIAM:
The taxpayers challenge Tax Court determinations disallowing them surtax exemptions that they had claimed pursuant to section 11(d) of the Internal Revenue Code of 1954 (26 U.S.C. § 11(d)) and denying to certain of the taxpayers capital gains treatment in respect of the sale of two properties.
The foundation of the disallowance of the surtax exemptions was the Tax Court's finding that four corporations, Andrew Tell, Mary Tell, Ambel, and Land...
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