HEEBE, Chief Judge:
This is an action for refund of federal income taxes amounting to $1,238.28, paid by the taxpayer in 1966 and 1967. Since the Stipulation of Facts which the parties have agreed to establishes that there is no genuine issue as to any material fact and since we have determined that the government is entitled to judgment as a matter of law, we grant the defendant's motion for summary judgment.
In 1942, plaintiff acquired improved real property...
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