The Commissioner determined a deficiency of $12,456.28 in the income tax of the estate of Edwin Hodge, deceased, for the calendar year 1936, by increasing the taxable income by $51,810 as "income realized from distribution of notes to beneficiary."
FINDINGS OF FACT.
A partial stipulation of facts was filed, and the facts so stipulated are found as facts herein, and are set forth here in so far as they are necessary to this decision, together with other facts...
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