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SOLOMON v. C. I. R.

No. 185, Docket 77-4120.

570 F.2d 28 (1977)

Sidney R. SOLOMON and Beatrice Solomon, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided December 14, 1977.

Attorney(s) appearing for the Case

John S. Nolan, Washington, D. C. (Robert L. Moore, II, Lee M. Goodwin, Miller & Chevalier, Washington, D. C., of counsel), for appellants.

F. Arnold Heller, Atty., Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Grant W. Wiprud, Attys., Tax Div., Dept. of Justice, Washington, D. C., of counsel), for appellee.

Before WATERMAN, ANDERSON and MANSFIELD, Circuit Judges.

MANSFIELD, Circuit Judge:

Mr. and Mrs. Sidney R. Solomon appeal from a decision of the Tax Court which upheld an IRS determination of a deficiency of $46,492.42 in their joint return for the 1971 taxable year. The only question before us is whether § 483 of the Internal Revenue Code,1 which requires that a portion of deferred payments received on account of the sale or exchange of property...

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