Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
The respondent determined deficiencies in the income tax of the petitioner for the fiscal years ending February 28, 1961, February 28, 1962, and February 28, 1963, in the respective amounts of $7,819.48, $7,825.81, and $2,379.68.
This case presents the following questions: (1) Whether the petitioner must include in income in the year of sale portions of the purchase price of sales of residential...
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