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IRELAND v. COMMISSIONER

Docket No. 73412.

32 T.C. 994 (1959)

W. A. IRELAND AND LORRENE B. IRELAND, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 31, 1959.

Attorney(s) appearing for the Case

Charles M. Bump, Esq., for the petitioners.

Emory L. Langdon, Esq., for the respondent.

MULRONEY, Judge:

The respondent determined a deficiency in the petitioners' income tax for the year 1955 in the amount of $4,202.09. In an amendment to his answer the respondent claimed an increase in the income tax deficiency in the amount $79.44. Petitioners do not contest this increased portion of the deficiency. The issue is whether the petitioners made a timely election to report the gain from the sale of a roller skating rink in 1955 on the installment...

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