Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent determined a deficiency of $8,155 in petitioner's income tax for 1977. At issue is whether a certain capital gain recognized by petitioner in 1977 is a tax preference item subject to the minimum tax.
Some of the facts have been stipulated and are so found.
Petitioner William C. Vosburgh resided in Oakland, California, when...
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