DAVIS, District Judge.
The court adopts as a finding of the facts the stipulation of the parties.
Memorandum.
The question to be determined in this case is whether, in determining the gain or loss upon the sale of the real estate in question, its value is to be regarded as of the date of the death of the decedent on December 4, 1914, that is, $85,000, or of the date of distribution to plaintiff's transferors on July 12, 1929, that is, $170,000.<...
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