Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined deficiencies in the petitioners' income tax of $1,626.58 for the fiscal year ended August 31, 1962 and $1,480.45 for the fiscal year ended August 31, 1963. The only issue for decision is whether the Commissioner erred in changing long term capital gains reported to ordinary income.
The stipulated facts are adopted and incorporated herein by this reference as the findings of fact.
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