Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined a deficiency of $252.44 in the income tax of the petitioners for 1954. The petitioners sustained a loss of $841.15 from the sale of a piece of property for 1954, and the only issue for decision is whether they acquired the property in a transaction entered into for profit so that their loss is deductible as a capital loss. The case comes before the Court on the Commissioner's motion for judgment...
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