QUEALY, Judge:
The respondent determined a deficiency in income tax for the taxable year 1965 in the amount of $36,360.22. The only issue for decision is whether petitioner is entitled to exclude from taxable income the gain realized upon the sale of all its assets in the year 1965 pursuant to section 337 of the Internal Revenue Code.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of...
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