FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $2,976.28 in petitioner's Federal income tax for 1972. Petitioner concedes the adjustments determined by respondent in the notice of deficiency. He claims, however, a refund in the amount of $21,288.07 for 1972, raising for decision the following issues:
(1) Whether the division of property between petitioner Courtney L. Siewert and Helen Siewert, husband and wife, under a property...
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