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BUNKER v. COMMISSIONER

Docket No. 7696-75.

38 T.C.M. 736 (1979)

T.C. Memo. 1979-174

Owen W. Bunker and Merodean Bunker v. Commissioner.

United States Tax Court.

Filed May 1, 1979.

Attorney(s) appearing for the Case

Glen M. Hatch, 80 W. Broadway, Salt Lake City, Utah, for the petitioners. Charles H. Cowley, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $22,234 deficiency in petitioners' income tax for 1972. Due to concessions by petitioners, the sole issue remaining is whether petitioners' 1972 sale of American National Bank stock qualifies for the installment method of reporting gain pursuant to section 453.1

Findings of Fact

Some of the facts have been stipulated and are found accordingly...

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