PER CURIAM.
Taxpayers Bobby F., Bobbye R. and Frank L. Shamburger appeal from a decision of the United States Tax Court, denying their petitions for review of income tax deficiencies assessed against them by the Commissioner of Internal Revenue.
These deficiencies related to income derived during the years 1963, 1964 and 1965 which the taxpayers had reported as long-term capital gain. The Commissioner contended that it should have been reported as ordinary...
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