CHASE, Circuit Judge.
The arrangement of 1937 which Mr. Barber and Mr. Wiggin made in respect to the acquisition and disposition of the shares by Wiggin, as stated in the letter January 25, 1937, from Barber to Wiggin which Wiggin briefly confirmed, did not compel a finding by the Tax Court that the petitioner became the owner of the shares which Wiggin purchased in compliance with the agreement. He paid nothing for them, did not have possession of them, none were...
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