Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
For their taxable years ended December 31, 1972 and 1973, respondent has determined deficiencies in petitioners' Federal income tax in the respective amounts of $308.21 and $3,858.24. The only issue to be decided is whether monies received by petitioners with respect to certain transactions in 1973 and 1974 are to be treated as income from the sale or exchange of capital assets pursuant to sections...
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