Docket Nos. 4039, 4040. | B.T.A. | Nov 24, 1925

Lead Opinion

*149DECISION.

The deficiency should be computed on the basis of the value of 197 shares of the Pioneer Lumber & Creosoting Co.’s stock of $15,047.66. The determination is otherwise approved. Appeal of John K. Greenwood, 1 B. T. A. 291. Final determination will be settled on 15 days’ notice, under Rule 50.

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