PER CURIAM:
Taxpayers sought in 1967 to amend their 1963 income tax return so as to change from an installment basis for paying taxes on capital gains to a completed sales basis. After a full hearing, the district court agreed with the Internal Revenue Service that the 1963 election was binding on taxpayers. Cf. Pacific National Co. v. Welch, 1938,
The opinion of the...
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