Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency of $14,091.83 in the Federal income tax of petitioners for 1967.
Concessions having been made, it remains for us to decide if petitioner Ralph Berg recognized income on the receipt of 7,500 shares of stock in Real Estate Equities Corporation on January 5, 1967.
Findings of Fact
Certain facts have been stipulated and, as stipulated, are found....
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