LITTLETON, Judge.
This is a suit to recover taxes paid to the United States. The single question concerns the amount of gain which the taxpayer is required to recognize upon involuntary conversion of his business property under section 112(f) of the Internal Revenue Code of 1939, 26 U.S. C.A. § 112(f).
The facts have been stipulated. Plaintiff, a New York corporation, from the date of its organization in 1943, was principally...
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