Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency in income tax for the year 1953 in the amount of $6,817.87.
The sole issue is whether gains realized from the sale of real property in the taxable year 1953 are taxable as capital gains or ordinary income.
Findings of Fact
The stipulated facts are found accordingly.
Petitioner is an individual residing at 2419 Luckey Street, Cincinnati, Ohio. His return...
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