Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency in Federal income tax for the taxable year 1944 in the amount of $204.29.
The sole issue herein is whether profit realized by the petitioner from the sale of certain hogs from his breeding stock is taxable as ordinary income or as capital gain under the provisions of section 117(j) of the Internal Revenue Code.
Findings of Fact
Leslie S. Oberg, hereinafter referred...
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