The determination of a deficiency in income tax for 1954 in the amount of $1,415.91 is contested by petitioners, although the entire amount is not in issue. The only question is whether gain realized upon the exchange of certain bonds was long- or short-term capital gain. Most of the material facts have been stipulated.
FINDINGS OF FACT.
The stipulated facts are hereby found.
The stipulation, in essence, reads as follows:
the sole issue is...
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