This proceeding is for the redetermination of a deficiency in income tax for the calendar year 1941 in the amount of $56,248. The petitioner alleges that the respondent erred in treating his gain from the sale of 625 shares of Campbell Transportation Co. stock as a short term capital gain rather than as a capital gain realized upon the sale of securities held for a period of from 18 to 24 months, only 662/3 percent of which gain is includible in the gross income.
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