Memorandum Findings of Fact and Opinion
SWIFT, Judge:
Respondent determined deficiencies in petitioner's Federal income tax for 1976 and 1977 in the respective amounts of $360,278.72 and $1,619.20. After settlement of some issues, the issues remaining for decision are whether a redemption of corporate stock constituted a constructive distribution to petitioner and whether petitioner realized a loss in the amount of $102,500 or a loss in the amount of $2...
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