Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined a deficiency in the income tax due from the petitioners for 1975 in the amount of $14,815. The only issue for decision is whether the petitioners realized a capital gain in 1975 in connection with the termination of an interest in two partnerships.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulation of facts together with...
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