Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency in the income tax of petitioner for the taxable year 1955 has been determined by respondent in the amount of $418.11.
The issues raised by the pleadings are (1) whether the gain derived by petitioner from the sale of Christmas trees is capital gain or ordinary income; (2) whether the correct amount of such gain is as set forth in the notice of deficiency; and (3) whether respondent...
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