Memorandum Findings of Fact and Opinion
OPPER, Judge:
By this proceeding petitioner challenges a deficiency in income tax for the year 1937 in the amount of $39,589.28.
The questions presented are whether petitioner received a capital gain or ordinary income as a result of a transaction involving a note held by him and the amount thereof.
Findings of Fact
The stipulations of fact by the parties are hereby found. Those facts hereinafter...
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