Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in petitioners' income tax for the years 1950, 1951 and 1952 in the respective amounts of $395.96, $429.46 and $1,676.88.
At issue is whether lots which were the subject of certain sales were held by petitioners primarily for sale to customers in the ordinary course of their trade or business.
Findings of Fact
Some of the facts have been stipulated and are so found...
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