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MINCHEW v. COMMISSIONER

Docket No. 10254-78.

40 T.C.M. 561 (1980)

T.C. Memo. 1980-230

Albert R. Minchew and Mary E. Minchew v. Commissioner.

United States Tax Court.

Filed June 30, 1980.

Attorney(s) appearing for the Case

Noah M. Smith, for the petitioners. Thomas J. O'Rourke, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency of $2,919.73 in petitioners' Federal income tax for the year 1975. The only issue presented for decision is whether the petitioners are entitled to elect on an amended Federal income tax return the use of the installment method under section 4531 to report their distributive share of gain realized from the sale of...

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