Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
Respondent determined deficiencies in income tax for the calendar years 1957 and 1959 in the amounts of $10,838.20 and $13,080.05, respectively.
The only issue is whether petitioners are entitled to capital gain treatment on the disposition of seven parcels of real estate upon which petitioners had built houses. No issue was raised with reference to the small deficiency and addition to tax...
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