McDERMOTT, Circuit Judge.
Two items in Anderson's income tax return for 1929 have been before the Board of Tax Appeals and are here on a petition to review. One concerns an item of $142,000 received by the taxpayer from the sale of certain mineral interests which he had owned for more than two years, and which he returned for taxation as capital gain. The Board held, four members dissenting, that the gain was taxable as ordinary income. After the decisions of Burnet...
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