Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in the amounts of $4,305.34 and $1,805.22, in petitioners' Federal income taxes for 1977 and 1978, respectively. The issues for decision are:
1. Whether collections on mortgages held by a partnership in excess of the partnership's basis in the mortgages gave rise to ordinary income or capital gain; and
2. Whether withdrawals from a corporation were...
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