Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1968 in the amount of $325.54. The issues for decision are (1) whether petitioners realized ordinary income or capital gain on the sale of a lot in the taxable year 1968, and (2) whether there is properly before us an issue as to petitioners' disclaimer of any right to add to the basis of the lot sold the prorata cost...
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