OPINION
FORRESTER, Judge:
Respondent determined a deficiency of $31,068.82 in income tax for the taxable year 1955. Petitioner has conceded a minor adjustment, and the parties have stipulated that the amount of the deduction allowable for drug and medical expenses is controlled by our resolution of the sole issue before us.
That issue is whether or not gain is recognized upon the actual incorporation of a sole proprietorship which had previously...
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