PER CURIAM.
This appeal involves the installment method of reporting income under Section 453 of the Internal Revenue Code of 1954. In October 1966 the Commissioner sent to appellant a notice of deficiency in the amount of $4,173.39 for the taxable year ending December 31, 1963. Appellant challenged this assessment in the Tax Court which rendered an unreported decision in favor of the Commissioner. We affirm the Tax Court.
In 1963 the taxpayer and his wife...
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