DAVIS, District Judge.
After the introduction of evidence and argument by counsel for the parties, I made the following findings of fact and conclusions of law:
Findings of Fact.
1. The facts are found to be as stipulated by the parties.
Conclusions of Law.
1. The Court has jurisdiction.
2. The life estate sold by Mrs. Ulman was a capital asset and the consideration received therefor did not represent anticipatory income...
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