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COX v. COMMISSIONER

Docket No. 3403-72.

62 T.C. 247 (1974)

DEAN W. COX AND LAVINA M. COX, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 16, 1974.

Attorney(s) appearing for the Case

William H. Shields, for the petitioners.

Gerald W. Hartley, for the respondent.

GOFFE, Judge:

The respondent determined a deficiency of $7,779.54 in petitioners' Federal income tax for the taxable year 1968. The issues before the Court are: (1) Where section 4831 is applied to impute interest to deferred payments received or receivable on account of a contract to sell stock, is the selling price for purposes of installment reporting under section 453(b) determined by subtracting total unstated interest from...

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