Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined deficiencies in income tax for the calendar year 1949 in the amount of $505.84, and for the calendar year 1950 in the amount of $526.76.
The only issue is whether petitioners realized ordinary income or long-term capital gains from the sale of certain real estate during 1949 and 1950.
Findings of Fact
Some of the facts have been stipulated and are hereby...
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