Respondent determined a deficiency of $2,176.80 in petitioners' income tax for the calendar year 1948. Petitioners made the following assignments of error:
a. The Commissioner erred in his determination of petitioners' net income from long-term capital gains.
b. The Commissioner erred in his method of computing petitioners' gains from their sale of improved real estate in 1948.
c. The Commissioner erred in his refusal to accept taxpayers' books of...
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