IRWIN, Judge:
Respondent determined a deficiency in the amount of $1,466.34 in petitioners' income tax for the year 1965. Only $1,430.15 of the deficiency is in dispute and is attributable to petitioners' reporting the profit from the sale of fill dirt on their land as long-term capital gain.
FINDINGS OF FACT
Some of the facts were stipulated. The stipulation, together with the exhibits therein identified and therewith admitted in evidence...
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