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MULLER v. COMMISSIONER

Docket No. 7022-76.

38 T.C.M. 719 (1979)

T.C. Memo. 1979-167

George F. Muller and Catherine M. Muller v. Commissioner.

United States Tax Court.

Filed April 30, 1979.

Attorney(s) appearing for the Case

George F. Muller and Catherine M. Muller, pro se, 411 Harden St., Columbia, S.C. Albert L. Sandlin, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent has determined deficiencies in petitioners' Federal income tax for the taxable years 1971 and 1973 in the amounts of $2,212.96 and $6,866.16, respectively.

The issue for our decision is whether satisfaction of a mortgage out of the proceeds of the sale of the mortgaged property reported on the installment basis under section 4531 must be included as a payment...

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