The Commissioner determined a deficiency of $14,717.59 in income tax of the petitioner for 1956. The issues for decision are whether the Commissioner erred in:
(1) Holding that the petitioner realized a long-term capital gain from the transfer of property to his wife by a court order in a divorce proceeding;
(2) Including in the computation a farm, the deed to which was in the wife's name;
(3) Failing to include the couple's residence in the computation...
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