OPINION OF THE COURT
VAN DUSEN, Circuit Judge.
This appeal brings before the court a July 31, 1975, judgment (31A) for petitioner-appellant, dismissing a determination of 1966 capital gains liability of petitioner on the ground that the September 4, 1962, value of No. 18, Estate Smith Bay, St. Thomas, was $150,000., so that no capital gain was payable by petitioner for the year 1966 when this property was sold for that price.
Hortense Hyde (mother...
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