PER CURIAM.
The judgment of the trial court is affirmed in that its findings on the facts are not clearly erroneous.
The taxpayers probably have been maneuvered by their purchaser into a big tax disadvantage. But, when in their second option, they agreed in writing after negotiation to the assignment of some $60,900 as consideration for a covenant not to compete, the trial court could refuse to go behind the agreement and uphold the commissioner in treating...
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