TUTTLE, Chief Judge.
This petition to review a decision of the Tax Court raises the question whether a taxpayer loses the right to report a sale of real estate as an installment sale if he negligently fails to file a return for the tax year in question.
The relevant facts are all stipulated. Those essential to our consideration of the case are: Petitioner was a single woman residing in Amarillo, Texas, during 1953. During that year she received $118,400.00...
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