MARTIN, Circuit Judge.
The estate of the taxpayer has petitioned this court to review a decision of the Tax Court of the United States holding, upon the basis of its findings of fact and opinion, deficiencies to exist in the income tax of the decedent in the amount of $68,205.31 for the year 1945 and $2,969.09 for the year 1944. The controversy stems from the sale by the decedent on January 5, 1943, of farm properties some three miles from Knoxville, Tennessee.
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