Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency in income tax of petitioners for the taxable year 1948 in the amount of $5,532.02.
Petitioners assign as error respondent's action in increasing net income in the amount of $13,800 as taxable dividends received from the Virginia Realty Company, Inc., and in decreasing the capital gain from the sale of the capital stock of such corporation in the taxable year 1948.
By amended...
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