This case involves income tax liability for the calendar year 1944. The Commissioner determined a deficiency of $1,717.05, all of which is involved. The case was presented under Rule 30 of this Court's Rules of Practice on a stipulation of facts, including exhibits, without a hearing. The only issue presented is whether the petitioner received ordinary income, or on the other hand capital gain, from collections made upon certain loans and discounts, real estate mortgages...
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