WYZANSKI, District Judge.
These three companion cases tried upon a stipulation of facts raise a single common issue of law and can be disposed of in one opinion referring specifically to the third numbered case.
Elmer H. Bartlett is a taxpayer keeping his accounts on a cash basis and using the calendar year as his accounting period. In 1937 he received certain shares of stock. In computing his individual liability for federal income tax for that year he did...
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