Memorandum Opinion
TIETJENS, Judge:
The Commissioner determined deficiencies in Federal income taxes of petitioner for the taxable years 1966 and 1968 in the amounts of $60,912.47 and $100,593.78, respectively. The issues to be decided are:
(1) Whether petitioner realized capital gain in the taxable years 1966 and 1968 upon receipt of compensation for property taken by eminent domain.
(2) Whether the district director of internal revenue...
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