Memorandum Opinion
DISNEY, Judge:
This proceeding involves income taxes for 1939. The Commissioner determined a deficiency in the amount of $1,820.34. All facts were stipulated and we adopt the stipulation by reference, and find the facts therein set forth. Two questions are presented: (1) as to what was the period of holding, within the purview of section 117, Revenue Act of 1938, of real estate condemned and taken by a municipal corporation; and (2) whether...
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