The respondent has determined an income tax deficiency against petitioner for the year 1941 in the amount of $2,102.56. Two questions are presented: (1) Whether profit realized by the petitioner from the sale of certain timber should be included in his gross income as ordinary income, or as capital gain; and (2) whether the gain realized from the sale of certain other timber was his gain rather than that of his wife and minor son.
FINDINGS OF FACT.
The petitioner...
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