BROOKS, Chief Judge.
This is an action for the recovery of income taxes alleged to have been illegally assessed and collected, and is submitted upon plaintiff's motion for summary judgment. The question to be decided is whether the plaintiff taxpayers who sold real estate during the year 1952 must affirmatively elect the installment method of reporting their gain on their return for the year of sale or may wait, as they did, until the following year to make their...
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