Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined deficiencies in the income taxes of petitioners for the years 1961 and 1963 in the amounts of $1,379.06 and $260, respectively.
Docket No. 5106-65 involved an issue as to whether petitioners are entitled to a new cost basis in the year 1961 with respect to certain shares of common stock. After review of the evidence presented at the trial, respondent now concedes that the...
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