Memorandum Opinion
CHABOT, Judge:
This proceeding is before us on respondent's oral motion for partial summary judgment as to respondent's determination that statutory amendments enacted on October 4, 1976, apply to a sale made on February 25, 1976, in determining the minimum tax on the gain from this sale.
Respondent determined deficiencies in Federal individual income taxes against petitioners for 1976 and 1977 in the amounts of $2,067.26 and ...
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