Memorandum Findings of Fact and Opinion
FISHER, Judge:
Respondent determined a deficiency in income tax of petitioners in the amount of $4,724.45.
The only issue presented to this Court is whether petitioners reinvested the proceeds received by them from the condemnation of property in property similar or related in service or use to the property condemned within the meaning of section 1033(a) of the Code of 1954.
Findings of Fact
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